Bill Text: FL S1752 | 2010 | Regular Session | Engrossed

Florida Senate Bill 1752 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Economic Development [WPSC]

Spectrum: Slight Partisan Bill (Republican 9-3)

Status: (Passed) 2010-05-28 - Approved by Governor; Chapter No. 2010-147; companion bill(s) passed, see CS/HB 173 (Ch. 2010-128), CS/HB 969 (Ch. 2010-222), CS/CS/HB 1389 (Ch. 2010-226), CS/HB 7109 (Ch. 2010-136), CS/HB 7205 (Ch. 2010-140), CS/SB 1118 (Ch. 2010-208) [S1752 Detail]

Download: Florida-2010-S1752-Engrossed.html
 
CS for SB 1752                                   First Engrossed 
20101752e1 
1                        A bill to be entitled 
2         An act relating to economic development; amending s. 
3         125.045, F.S.; requiring an agency or entity that 
4         receives county funds for economic development 
5         purposes pursuant to a contract to submit a report on 
6         the use of the funds; requiring the county to include 
7         the report in its annual financial audit; requiring 
8         counties to report on the provision of economic 
9         development incentives to businesses to the 
10         Legislative Committee on Intergovernmental Relations; 
11         amending s. 159.803, F.S.; conforming a cross 
12         reference to changes made by the act; amending s. 
13         166.021, F.S.; requiring an agency or entity that 
14         receives municipal funds for economic development 
15         purposes pursuant to a contract to submit a report on 
16         the use of the funds; requiring the municipality to 
17         include the report in its annual financial audit; 
18         requiring municipalities to report on the provision of 
19         economic development incentives to businesses to the 
20         Legislative Committee on Intergovernmental Affairs; 
21         amending s. 212.05, F.S.; limiting the maximum amount 
22         of tax that may be imposed and collected on the sale 
23         or use of a boat in this state; amending s. 212.08, 
24         F.S.; temporarily exempting from sales and use taxes 
25         the increase in purchases of certain industrial 
26         machinery and equipment over the amount of purchases 
27         made in a base year; redefining the terms “real 
28         property” and “rehabilitation of real property” for 
29         purposes of the sales tax exemption on certain 
30         building materials used in the rehabilitation of real 
31         property used in an enterprise zone; specifying 
32         procedures to claim a sales tax credit under the 
33         entertainment industry financial incentive program; 
34         providing an exemption from the use tax for an 
35         aircraft that temporarily enters the state or is 
36         temporarily in the state for certain purposes; 
37         requiring documentation that identifies the aircraft 
38         in order to qualify for the exemption; providing that 
39         the exemption is in addition to certain other 
40         exemptions; amending s. 213.053, F.S.; authorizing the 
41         Department of Revenue to provide confidential taxpayer 
42         information relating to certain tax credits under the 
43         entertainment industry financial incentive program to 
44         the Office of Film and Entertainment and to the Office 
45         of Tourism, Trade, and Economic Development; amending 
46         s. 220.02, F.S.; providing for tax credits pursuant to 
47         the entertainment industry financial incentive program 
48         and the jobs for the unemployed tax credit program to 
49         be taken against the corporate income tax or the 
50         franchise tax after other existing credits are taken; 
51         creating s. 220.1896, F.S.; creating the jobs for the 
52         unemployed tax credit program to provide a tax credit 
53         to certain businesses that employ certain individuals 
54         who were previously unemployed after a certain date; 
55         providing for applications for certification under the 
56         program to be reviewed by Enterprise Florida, Inc., 
57         and the Office of Tourism, Trade, and Economic 
58         Development; providing criminal penalties for 
59         fraudulent claims of a tax credit; authorizing the 
60         Office of Tourism, Trade, and Economic Development and 
61         the Department of Revenue to adopt rules; providing 
62         for the expiration of the tax credit program; creating 
63         s. 220.1899, F.S.; creating the entertainment industry 
64         tax credit for a tax credit against the qualified 
65         expenditures made by a qualified production company 
66         pursuant to the entertainment industry financial 
67         incentive program; amending s. 220.191, F.S.; 
68         redefining the terms “qualifying business” and 
69         “qualifying project” for purposes of the capital 
70         investment tax credit; providing for the amount of the 
71         credit to diminish over a 10-year period; conforming 
72         cross-references to changes made in the act; providing 
73         that a business seeking the tax credit has the 
74         responsibility of demonstrating qualification for the 
75         credit to the Department of Revenue and the Office of 
76         Tourism, Trade, and Economic Development; authorizing 
77         the payment of a prorated tax credit under certain 
78         circumstances; providing that a business that receives 
79         a capital investment tax credit is not eligible for a 
80         tax refund under the qualified target industry tax 
81         refund program; amending s. 288.095, F.S.; increasing 
82         the amount of tax refund payments available to pay the 
83         state’s share of refunds under the qualified defense 
84         contractor and space flight business tax refund 
85         program and the tax refund program for qualified 
86         target industry businesses; amending s. 288.106, F.S.; 
87         providing legislative findings and declarations for 
88         the tax refund program for qualified target industry 
89         businesses; revising the definitions of terms 
90         applicable to the program; revising the criteria for 
91         the Office of Tourism, Trade, and Economic Development 
92         and Enterprise Florida, Inc., to use in identifying 
93         target industry businesses; conforming cross 
94         references to changes made by the act; authorizing 
95         additional tax refunds to qualified target industry 
96         businesses that meet specified conditions; requiring 
97         an application for certification as a qualified target 
98         industry business to include an estimate of the 
99         proportion of the machinery, equipment, and other 
100         resources that will be used in the applicant’s 
101         proposed operation in Florida and purchased by the 
102         applicant outside the state; requiring the Office of 
103         Tourism, Trade, and Economic Development to consider 
104         the state’s return on investment in evaluating 
105         applicants for the tax refund program; extending the 
106         date by which a qualified target industry business may 
107         request an economic-stimulus exemption; redesignating 
108         economic-stimulus exemptions as economic recovery 
109         extensions; authorizing the Office of Tourism, Trade, 
110         and Economic Development to waive the requirement for 
111         a business to annually provide proof of taxes paid if 
112         the business provides proof that it has paid certain 
113         taxes in amounts at least equal to the total amount of 
114         refunds for which the business is eligible; requiring 
115         the Office of Tourism, Trade, and Economic Development 
116         to conduct a review of certain qualified target 
117         industry businesses that have received their final tax 
118         refund and provide a report of its findings and 
119         recommendations to the Governor, the President of the 
120         Senate, and the Speaker of the House of 
121         Representatives; extending the date by which 
122         businesses may apply to participate in the tax refund 
123         program for qualified target industry businesses; 
124         amending s. 288.107, F.S.; conforming cross-references 
125         to changes made by the act; amending s. 288.125, F.S.; 
126         redefining the term “entertainment industry” to 
127         include digital media projects; amending s. 288.1251, 
128         F.S.; requiring the Office of Film and Entertainment 
129         to update its strategic plan every 5 years; deleting 
130         requirements for the Office of Film and Entertainment 
131         to represent certain decisionmakers within the 
132         entertainment industry and to act as a liaison between 
133         entertainment industry producers and labor 
134         organizations; amending s. 288.1252, F.S.; deleting 
135         obsolete provisions; deleting the requirement for the 
136         Commissioner of Film and Entertainment and a 
137         representative of the Florida Tourism Marketing 
138         Council to serve as ex officio members of the Film and 
139         Entertainment Advisory Council; amending s. 288.1253, 
140         F.S.; eliminating provisions authorizing the payment 
141         of travel expenses to persons other than employees of 
142         the Office of Film and Entertainment, the Governor and 
143         Lieutenant Governor, and security staff; providing for 
144         the payment of travel expenses through reimbursements; 
145         amending s. 288.1254, F.S.; revising the entertainment 
146         industry financial incentive program to provide 
147         corporate income tax and sales and use tax credits to 
148         qualified entertainment entities rather than 
149         reimbursements from appropriations; revising 
150         provisions relating to definitions, creation, and 
151         scope, application procedures, approval process, 
152         eligibility, required documents, qualified and 
153         certified productions, and annual reports; providing 
154         duties and responsibilities of the Office of Film and 
155         Entertainment, the Office of Tourism, Trade, and 
156         Economic Development, and the Department of Revenue 
157         relating to the tax credits; providing criteria and 
158         limitations for awards of tax credits; providing for 
159         uses, allocations, election, distributions, and 
160         carryforward of the tax credits; providing for 
161         withdrawal of tax credit eligibility; providing for 
162         use of consolidated returns; providing for partnership 
163         and noncorporate distributions of tax credits; 
164         providing for succession of tax credits; providing 
165         requirements for transfer of tax credits; authorizing 
166         the Office of Tourism, Trade, and Economic Development 
167         to adopt rules, policies, and procedures; authorizing 
168         the Department of Revenue to adopt rules and conduct 
169         audits; providing for revocation and forfeiture of tax 
170         credits; providing liability for reimbursement of 
171         certain costs and fees associated with a fraudulent 
172         claim; requiring an annual report to the Governor and 
173         the Legislature; providing for future repeal; 
174         amending s. 288.1258, F.S.; requiring the Office of 
175         Film and Entertainment to include in its records 
176         certain ratios of tax exemptions and incentives to the 
177         estimated funds expended by a certified production; 
178         creating s. 288.9552, F.S.; creating the Research 
179         Commercialization Matching Grant Program to provide 
180         grants to certain small companies; designating the 
181         Florida Institute for the Commercialization of Public 
182         Research to serve as the administrator of the program; 
183         specifying criteria to determine eligibility for a 
184         grant; limiting the maximum amount of an award; 
185         requiring the institute to issue an annual report 
186         relating to the grant program to the Governor, the 
187         President of the Senate, and the Speaker of the House 
188         of Representatives; amending s. 290.00677, F.S.; 
189         conforming cross-references to changes made by the 
190         act; amending s. 373.441, F.S.; revising provisions 
191         relating to adoption of rules relating to permitting; 
192         requiring the Department of Environmental Protection 
193         to adopt rules that authorize a local government to 
194         petition the Governor and Cabinet for certain 
195         delegation requests; requiring the Department of 
196         Environmental Protection detail the statutes or rules 
197         that were not satisfied by a local government that 
198         made a request for delegation and to detail actions 
199         that could be taken to allow for delegation; 
200         authorizing a local government to petition the 
201         Governor and Cabinet to review the denial of a 
202         delegation request; providing that a delegation of 
203         authority must be approved if it meets certain rule 
204         requirements; amending s. 403.061, F.S.; directing the 
205         Department of Environmental Protection to expand the 
206         use of online self-certification for certain 
207         exemptions and permits; limiting the authority of a 
208         local government the method or form for documenting 
209         that a project qualifies for an exemption or meets the 
210         requirements for a permit; requiring the Office of 
211         Program Policy Analysis and Government Accountability 
212         to review the Enterprise Zone Program and submit a 
213         report of its findings and recommendations to the 
214         Governor, the President of the Senate, and the Speaker 
215         of the House of Representatives; authorizing the funds 
216         in specific appropriation 2649 of chapter 2008-152, 
217         Laws of Florida, to be used for additional space 
218         related economic-development purposes; providing an 
219         appropriation to the Office of Tourism, Trade, and 
220         Economic Development to fund the operations of Space 
221         Florida; providing an appropriation to the Space 
222         Business Investment and Financial Services Trust Fund 
223         to carry out the purposes of the trust fund; providing 
224         an appropriation to the Office of Tourism, Trade, and 
225         Economic Development to enable Space Florida to 
226         provide targeted business-development support services 
227         and business recruitment; providing an appropriation 
228         to the Office of Tourism, Trade, and Economic 
229         Development for Space Florida to retrain workers in 
230         the space industry; requiring all state agencies 
231         owning or operating state-owned real property to 
232         submit inventory data to the Department of 
233         Environmental Protection by a specified date; 
234         requiring the Department of Environmental Protection 
235         to submit to the Governor, the President of the 
236         Senate, and the Speaker of the House of 
237         Representatives a report that lists state-owned real 
238         property recommended for disposition; providing that 
239         the proceeds of the sale of surplus real property be 
240         deposited in the General Revenue Fund to be used for 
241         certain specified purposes; requiring the Office of 
242         Program Policy Analysis and Government Accountability 
243         to review and evaluate the Research Commercialization 
244         Matching Grant Program and submit a report of its 
245         findings to the Governor, the President of the Senate, 
246         and the Speaker of the House of Representatives; 
247         reauthorizing certain exemptions, 2-year extensions, 
248         and local comprehensive plan amendments granted, 
249         authorized, or adopted in accordance with Chapter 
250         2009-96, Laws of Florida; extending the expiration 
251         dates of certain permits issued by the Department of 
252         Environmental Protection or a water management 
253         district; extending certain previously granted build 
254         out dates; amending s. 47 of chapter 2009-82, Laws of 
255         Florida; delaying the expiration of the Florida 
256         Homebuyer Opportunity Program; requiring that 
257         construction contracts funded by state funds contain a 
258         provision requiring the contractor to give preference 
259         to the employment of Florida residents if they have 
260         substantially equal qualifications as nonresidents; 
261         defining the term “substantially equal 
262         qualifications”; requiring that a contractor post 
263         employment needs in the state’s job bank system; 
264         providing an appropriation to the Florida Institute 
265         for the Commercialization of Public Research to fund 
266         grants under the Research Commercialization Matching 
267         Grant Program; conditionally specifying the use of an 
268         appropriation to the Board of Governors of the State 
269         University System to fund proposals under the State 
270         University Research Commercialization Assistance Grant 
271         Program; providing an appropriation for the Florida 
272         Export Finance Corporation to capitalize an expansion 
273         of its existing loan program for exporters; providing 
274         a finding that the act fulfills an important state 
275         interest; providing for severability; providing 
276         effective dates. 
277 
278  Be It Enacted by the Legislature of the State of Florida: 
279 
280         Section 1. Effective July 1, 2010, section 125.045, Florida 
281  Statutes, is amended to read: 
282         125.045 County economic development powers.— 
283         (1) The Legislature finds and declares that this state 
284  faces increasing competition from other states and other 
285  countries for the location and retention of private enterprises 
286  within its borders. Furthermore, the Legislature finds that 
287  there is a need to enhance and expand economic activity in the 
288  counties of this state by attracting and retaining manufacturing 
289  development, business enterprise management, and other 
290  activities conducive to economic promotion, in order to provide 
291  a stronger, more balanced, and stable economy in the state; to 
292  enhance and preserve purchasing power and employment 
293  opportunities for the residents of this state; and to improve 
294  the welfare and competitive position of the state. The 
295  Legislature declares that it is necessary and in the public 
296  interest to facilitate the growth and creation of business 
297  enterprises in the counties of the state. 
298         (2) The governing body of a county may expend public funds 
299  to attract and retain business enterprises, and the use of 
300  public funds toward the achievement of such economic development 
301  goals constitutes a public purpose. The provisions of this 
302  chapter which confer powers and duties on the governing body of 
303  a county, including any powers not specifically prohibited by 
304  law which can be exercised by the governing body of a county, 
305  must be liberally construed in order to effectively carry out 
306  the purposes of this section. 
307         (3) For the purposes of this section, it constitutes a 
308  public purpose to expend public funds for economic development 
309  activities, including, but not limited to, developing or 
310  improving local infrastructure, issuing bonds to finance or 
311  refinance the cost of capital projects for industrial or 
312  manufacturing plants, leasing or conveying real property, and 
313  making grants to private enterprises for the expansion of 
314  businesses existing in the community or the attraction of new 
315  businesses to the community. 
316         (4) A contract between the governing body of a county or 
317  other entity engaged in economic development activities on 
318  behalf of the county and an economic development agency must 
319  require the agency or entity receiving county funds to submit a 
320  report to the governing body of the county detailing how county 
321  funds were spent and detailing the results of the economic 
322  development agency’s or entity’s efforts on behalf of the 
323  county. The county shall include the report as an addendum to 
324  the county’s annual financial audit. 
325         (5)(a) By December 1, 2010, and annually thereafter, each 
326  county shall report to the Legislative Committee on 
327  Intergovernmental Relations the economic development incentives 
328  given to any business during the county’s previous fiscal year. 
329  Economic development incentives include: 
330         1. Direct financial incentives of monetary assistance 
331  provided to a business from the county or through an 
332  organization authorized by the county. Such incentives include 
333  grants, loans, equity investments, loan insurance and 
334  guarantees, and training subsidies. 
335         2. Indirect incentives in the form of grants and loans 
336  provided to businesses and community organizations that provide 
337  support to businesses or promote business investment or 
338  development. 
339         3. Fee-based or tax-based incentives, including credits, 
340  refunds, exemptions, and property tax abatement or assessment 
341  reductions. 
342         4. Below-market rate leases or deeds for real property. 
343         5. Any other inducement provided to a business in order for 
344  the business to create or retain jobs, relocate to or remain in 
345  the county, or expand its current operations in the county. 
346         (b) A county shall report its economic development 
347  incentives in the format specified by the Legislative Committee 
348  on Intergovernmental Relations. 
349         (c) The Legislative Committee on Intergovernmental 
350  Relations shall compile the economic development incentives 
351  provided by each county in a manner that shows the total of each 
352  class of economic development incentives provided by each county 
353  and all counties. 
354         (d) If a county did not provide any economic development 
355  incentives during its previous fiscal year, the governing body 
356  of the county must report to the Legislative Committee on 
357  Intergovernmental Relations that the county did not provide any 
358  incentives. 
359         Section 2. Effective July 1, 2010, subsection (11) of 
360  section 159.803, Florida Statutes, is amended to read: 
361         159.803 Definitions.—As used in this part, the term: 
362         (11) “Florida First Business project” means any project 
363  which is certified by the Office of Tourism, Trade, and Economic 
364  Development as eligible to receive an allocation from the 
365  Florida First Business allocation pool established pursuant to 
366  s. 159.8083. The Office of Tourism, Trade, and Economic 
367  Development may certify those projects meeting the criteria set 
368  forth in s. 288.106(4)(b) s. 288.106(3)(b) or any project 
369  providing a substantial economic benefit to this state. 
370         Section 3. Effective July 1, 2010, subsection (9) of 
371  section 166.021, Florida Statutes, is amended to read: 
372         166.021 Powers.— 
373         (9)(a) The Legislature finds and declares that this state 
374  faces increasing competition from other states and other 
375  countries for the location and retention of private enterprises 
376  within its borders. Furthermore, the Legislature finds that 
377  there is a need to enhance and expand economic activity in the 
378  municipalities of this state by attracting and retaining 
379  manufacturing development, business enterprise management, and 
380  other activities conducive to economic promotion, in order to 
381  provide a stronger, more balanced, and stable economy in the 
382  state, to enhance and preserve purchasing power and employment 
383  opportunities for the residents of this state, and to improve 
384  the welfare and competitive position of the state. The 
385  Legislature declares that it is necessary and in the public 
386  interest to facilitate the growth and creation of business 
387  enterprises in the municipalities of the state. 
388         (b) The governing body of a municipality may expend public 
389  funds to attract and retain business enterprises, and the use of 
390  public funds toward the achievement of such economic development 
391  goals constitutes a public purpose. The provisions of this 
392  chapter which confer powers and duties on the governing body of 
393  a municipality, including any powers not specifically prohibited 
394  by law which can be exercised by the governing body of a 
395  municipality, shall be liberally construed in order to 
396  effectively carry out the purposes of this subsection. 
397         (c) For the purposes of this subsection, it constitutes a 
398  public purpose to expend public funds for economic development 
399  activities, including, but not limited to, developing or 
400  improving local infrastructure, issuing bonds to finance or 
401  refinance the cost of capital projects for industrial or 
402  manufacturing plants, leasing or conveying real property, and 
403  making grants to private enterprises for the expansion of 
404  businesses existing in the community or the attraction of new 
405  businesses to the community. 
406         (d) A contract between the governing body of a municipality 
407  or other entity engaged in economic development activities on 
408  behalf of the municipality and an economic development agency 
409  must require the agency or entity receiving county funds to 
410  submit a report to the governing body of the county detailing 
411  how county funds were spent and detailing the results of the 
412  economic development agency’s or entity’s efforts on behalf of 
413  the county. The municipality shall include the report as an 
414  addendum to the municipality’s annual financial audit. 
415         (e)1. By December 1, 2010, and annually thereafter, each 
416  municipality having an annual revenues or expenditures greater 
417  than $250,000 shall report to the Legislative Committee on 
418  Intergovernmental Relations the economic development incentives 
419  given to any business during the municipality’s previous fiscal 
420  year. Economic development incentives include: 
421         a. Direct financial incentives of monetary assistance 
422  provided to a business from the municipality or through an 
423  organization authorized by the municipality. Such incentives 
424  include grants, loans, equity investments, loan insurance and 
425  guarantees, and training subsidies. 
426         b. Indirect incentives in the form of grants and loans 
427  provided to businesses and community organizations that provide 
428  support to businesses or promote business investment or 
429  development. 
430         c. Fee-based or tax-based incentives, including credits, 
431  refunds, exemptions, and property tax abatement or assessment 
432  reductions. 
433         d. Below-market rate leases or deeds for real property. 
434         e. Any other inducement provided to a business in order for 
435  the business to create or retain jobs, relocate to or remain in 
436  the county, or expand its current operations in the county. 
437         2. A municipality shall report its economic development 
438  incentives in the format specified by the Legislative Committee 
439  on Intergovernmental Relations. 
440         3. The Legislative Committee on Intergovernmental Relations 
441  shall compile the economic development incentives provided by 
442  each county in a manner that shows the total of each class of 
443  economic development incentives provided by each municipality 
444  and all municipalities. 
445         4. If a municipality did not provide any economic 
446  development incentives during its previous fiscal year, the 
447  governing body of the municipality must report to the 
448  Legislative Committee on Intergovernmental Relations that the 
449  municipality did not provide any incentives. 
450         (f)(d) Nothing contained in This subsection does not limit 
451  shall be construed as a limitation on the home rule powers 
452  granted by the State Constitution to for municipalities. 
453         Section 4. Effective July 1, 2010, subsection (5) is added 
454  to section 212.05, Florida Statutes, to read: 
455         212.05 Sales, storage, use tax.—It is hereby declared to be 
456  the legislative intent that every person is exercising a taxable 
457  privilege who engages in the business of selling tangible 
458  personal property at retail in this state, including the 
459  business of making mail order sales, or who rents or furnishes 
460  any of the things or services taxable under this chapter, or who 
461  stores for use or consumption in this state any item or article 
462  of tangible personal property as defined herein and who leases 
463  or rents such property within the state. 
464         (5) Notwithstanding any other provision of this chapter, 
465  the maximum amount of tax imposed under this chapter and 
466  collected on the sale or use of a boat or aircraft in this state 
467  may not exceed $18,000. 
468         Section 5. Effective July 1, 2010, paragraphs (b) and (g) 
469  of subsection (5) of section 212.08, Florida Statutes, are 
470  amended, paragraph (q) is added to that subsection, and 
471  paragraph (ggg) is added to subsection (7) of that section, to 
472  read: 
473         212.08 Sales, rental, use, consumption, distribution, and 
474  storage tax; specified exemptions.—The sale at retail, the 
475  rental, the use, the consumption, the distribution, and the 
476  storage to be used or consumed in this state of the following 
477  are hereby specifically exempt from the tax imposed by this 
478  chapter. 
479         (5) EXEMPTIONS; ACCOUNT OF USE.— 
480         (b) Machinery and equipment used to increase productive 
481  output.— 
482         1. Industrial machinery and equipment purchased for 
483  exclusive use by a new business in spaceport activities as 
484  defined by s. 212.02 or for use in new businesses that which 
485  manufacture, process, compound, or produce for sale items of 
486  tangible personal property at fixed locations are exempt from 
487  the tax imposed by this chapter upon an affirmative showing by 
488  the taxpayer to the satisfaction of the department that such 
489  items are used in a new business in this state. Such purchases 
490  must be made prior to the date the business first begins its 
491  productive operations, and delivery of the purchased item must 
492  be made within 12 months after of that date. 
493         2. Industrial machinery and equipment purchased for 
494  exclusive use by an expanding facility which is engaged in 
495  spaceport activities as defined by s. 212.02 or for use in 
496  expanding manufacturing facilities or plant units which 
497  manufacture, process, compound, or produce for sale items of 
498  tangible personal property at fixed locations in this state are 
499  exempt from any amount of tax imposed by this chapter upon an 
500  affirmative showing by the taxpayer to the satisfaction of the 
501  department that such items are used to increase the productive 
502  output of such expanded facility or business by not less than 10 
503  percent. 
504         3. Beginning July 1, 2010, and ending June 30, 2011, and 
505  beginning July 1, 2011, and ending June 30, 2012, that portion 
506  of the total amount of a taxpayer’s purchases of industrial 
507  machinery and equipment for the exclusive use by a facility that 
508  is engaged in spaceport activities, or for use in manufacturing 
509  facilities or plant units that manufacture, process, compound, 
510  or produce for sale items of tangible personal property at fixed 
511  locations in this state, which exceeds the total amount incurred 
512  for all industrial machinery and equipment purchased and placed 
513  into service by the taxpayer in its tax year that began in 2008 
514  is exempt from the tax imposed by this chapter to the extent 
515  that the taxpayer demonstrates to the satisfaction of the 
516  department the actual costs incurred to purchase the items and 
517  that the items have been located and placed into service in this 
518  state. The taxpayer’s 2008 tax year shall be the baseline year 
519  for future computations of the tax exemption as long as the 
520  exemption exists. 
521         4.3.a. To receive an exemption provided by this paragraph 
522  subparagraph 1. or subparagraph 2., a qualifying business entity 
523  shall apply to the department for a temporary tax exemption 
524  permit. The application shall state that a new business 
525  exemption or expanded business exemption is being sought. Upon a 
526  tentative affirmative determination by the department pursuant 
527  to subparagraph 1., or subparagraph 2., or subparagraph 3., the 
528  department shall issue such permit. 
529         b. The applicant shall be required to maintain all 
530  necessary books and records to support the exemption. Upon 
531  completion of purchases of qualified machinery and equipment 
532  pursuant to subparagraph 1., or subparagraph 2., or subparagraph 
533  3., the temporary tax permit shall be delivered to the 
534  department or returned to the department by certified or 
535  registered mail. 
536         c. If, in a subsequent audit conducted by the department, 
537  it is determined that the machinery and equipment purchased as 
538  exempt under subparagraph 1., or subparagraph 2., or 
539  subparagraph 3. did not meet the criteria mandated by this 
540  paragraph or if commencement of production did not occur, the 
541  amount of taxes exempted at the time of purchase shall 
542  immediately be due and payable to the department by the business 
543  entity, together with the appropriate interest and penalty, 
544  computed from the date of purchase, in the manner prescribed by 
545  this chapter. 
546         d. If In the event a qualifying business entity fails to 
547  apply for a temporary exemption permit or if the tentative 
548  determination by the department required to obtain a temporary 
549  exemption permit is negative, a qualifying business entity shall 
550  receive an the exemption provided in this paragraph subparagraph 
551  1. or subparagraph 2. through a refund of previously paid taxes. 
552  No refund may be made for such taxes unless the criteria 
553  mandated by subparagraph 1., or subparagraph 2., or subparagraph 
554  3. have been met and commencement of production has occurred. 
555         e. The exemption provided by subparagraph 3. applies to the 
556  taxpayer only through a refund of previously paid taxes. The 
557  taxpayer must submit a refund application to the Department of 
558  Revenue within 12 months after the last day of the 12-month 
559  period during which the machinery and equipment qualifies for 
560  the exemption under this subparagraph. The refund shall be paid 
561  to the taxpayer from the General Revenue Fund. 
562         5.4. The department shall adopt rules governing 
563  applications for, issuance of, and the form of temporary tax 
564  exemption permits; provisions for recapture of taxes; and the 
565  manner and form of refund applications, and may establish 
566  guidelines as to the requisites for an affirmative showing of 
567  increased productive output, commencement of production, and 
568  qualification for exemption. 
569         6.5. The exemptions provided in this paragraph 
570  subparagraphs 1. and 2. do not apply to machinery or equipment 
571  purchased or used by electric utility companies, communications 
572  companies, oil or gas exploration or production operations, 
573  publishing firms that do not export at least 50 percent of their 
574  finished product out of the state, any firm subject to 
575  regulation by the Division of Hotels and Restaurants of the 
576  Department of Business and Professional Regulation, or any firm 
577  that which does not manufacture, process, compound, or produce 
578  for sale items of tangible personal property or that which does 
579  not use such machinery and equipment in spaceport activities as 
580  required by this paragraph. The exemptions provided in this 
581  paragraph subparagraphs 1. and 2. shall apply to machinery and 
582  equipment purchased for use in phosphate or other solid minerals 
583  severance, mining, or processing operations. 
584         7.6. For the purposes of the exemptions provided in this 
585  paragraph, the term subparagraphs 1.and 2., these terms have the 
586  following meanings: 
587         a. “Industrial machinery and equipment” means tangible 
588  personal property or other property that has a depreciable life 
589  of 3 years or more and that is used as an integral part in the 
590  manufacturing, processing, compounding, or production of 
591  tangible personal property for sale or is exclusively used in 
592  spaceport activities. A building and its structural components 
593  are not industrial machinery and equipment unless the building 
594  or structural component is so closely related to the industrial 
595  machinery and equipment that it houses or supports that the 
596  building or structural component can be expected to be replaced 
597  when the machinery and equipment are replaced. Heating and air 
598  conditioning systems are not industrial machinery and equipment 
599  unless the sole justification for their installation is to meet 
600  the requirements of the production process, even though the 
601  system may provide incidental comfort to employees or serve, to 
602  an insubstantial degree, nonproduction activities. The term 
603  includes parts and accessories only to the extent that the 
604  exemption thereof is consistent with the provisions of this 
605  paragraph. 
606         b. “Productive output” means the number of units actually 
607  produced by a single plant or operation in a single continuous 
608  12-month period, irrespective of sales. Increases in productive 
609  output shall be measured by the output for 12 continuous months 
610  immediately following the completion of installation of such 
611  machinery or equipment over the output for the 12 continuous 
612  months immediately preceding such installation. However, if a 
613  different 12-month continuous period of time would more 
614  accurately reflect the increase in productive output of 
615  machinery and equipment purchased to facilitate an expansion, 
616  the increase in productive output may be measured during that 
617  12-month continuous period of time if such time period is 
618  mutually agreed upon by the Department of Revenue and the 
619  expanding business prior to the commencement of production; 
620  provided, however, in no case may such time period begin later 
621  than 2 years following the completion of installation of the new 
622  machinery and equipment. The units used to measure productive 
623  output shall be physically comparable between the two periods, 
624  irrespective of sales. 
625         (g) Building materials used in the rehabilitation of real 
626  property located in an enterprise zone.— 
627         1. Building materials used in the rehabilitation of real 
628  property located in an enterprise zone are shall be exempt from 
629  the tax imposed by this chapter upon an affirmative showing to 
630  the satisfaction of the department that the items have been used 
631  for the rehabilitation of real property located in an enterprise 
632  zone. Except as provided in subparagraph 2., this exemption 
633  inures to the owner, lessee, or lessor of the rehabilitated real 
634  property located in an enterprise zone only through a refund of 
635  previously paid taxes. To receive a refund pursuant to this 
636  paragraph, the owner, lessee, or lessor of the rehabilitated 
637  real property located in an enterprise zone must file an 
638  application under oath with the governing body or enterprise 
639  zone development agency having jurisdiction over the enterprise 
640  zone where the business is located, as applicable, which 
641  includes: 
642         a. The name and address of the person claiming the refund. 
643         b. An address and assessment roll parcel number of the 
644  rehabilitated real property in an enterprise zone for which a 
645  refund of previously paid taxes is being sought. 
646         c. A description of the improvements made to accomplish the 
647  rehabilitation of the real property. 
648         d. A copy of the building permit issued for the 
649  rehabilitation of the real property. 
650         e. A sworn statement, under the penalty of perjury, from 
651  the general contractor licensed in this state with whom the 
652  applicant contracted to make the improvements necessary to 
653  accomplish the rehabilitation of the real property, which 
654  statement lists the building materials used in the 
655  rehabilitation of the real property, the actual cost of the 
656  building materials, and the amount of sales tax paid in this 
657  state on the building materials. If In the event that a general 
658  contractor has not been used, the applicant shall provide this 
659  information in a sworn statement, under the penalty of perjury. 
660  Copies of the invoices that which evidence the purchase of the 
661  building materials used in such rehabilitation and the payment 
662  of sales tax on the building materials shall be attached to the 
663  sworn statement provided by the general contractor or by the 
664  applicant. Unless the actual cost of building materials used in 
665  the rehabilitation of real property and the payment of sales 
666  taxes due thereon is documented by a general contractor or by 
667  the applicant in this manner, the cost of such building 
668  materials shall be an amount equal to 40 percent of the increase 
669  in assessed value for ad valorem tax purposes. 
670         f. The identifying number assigned pursuant to s. 290.0065 
671  to the enterprise zone in which the rehabilitated real property 
672  is located. 
673         g. A certification by the local building code inspector 
674  that the improvements necessary to accomplish the rehabilitation 
675  of the real property are substantially completed. 
676         h. Whether the business is a small business as defined by 
677  s. 288.703(1). 
678         i. If applicable, the name and address of each permanent 
679  employee of the business, including, for each employee who is a 
680  resident of an enterprise zone, the identifying number assigned 
681  pursuant to s. 290.0065 to the enterprise zone in which the 
682  employee resides. 
683         2. This exemption inures to a municipality city, county, 
684  other governmental agency, or nonprofit community-based 
685  organization through a refund of previously paid taxes if the 
686  building materials used in the rehabilitation of real property 
687  located in an enterprise zone are paid for from the funds of a 
688  community development block grant, State Housing Initiatives 
689  Partnership Program, or similar grant or loan program. To 
690  receive a refund pursuant to this paragraph, a municipality 
691  city, county, other governmental agency, or nonprofit community 
692  based organization must file an application that which includes 
693  the same information required to be provided in subparagraph 1. 
694  by an owner, lessee, or lessor of rehabilitated real property. 
695  In addition, the application must include a sworn statement 
696  signed by the chief executive officer of the municipality city, 
697  county, other governmental agency, or nonprofit community-based 
698  organization seeking a refund which states that the building 
699  materials for which a refund is sought were paid for from the 
700  funds of a community development block grant, State Housing 
701  Initiatives Partnership Program, or similar grant or loan 
702  program. 
703         3. Within 10 working days after receipt of an application, 
704  the governing body or enterprise zone development agency shall 
705  review the application to determine if it contains all the 
706  information required pursuant to subparagraph 1. or subparagraph 
707  2. and meets the criteria set out in this paragraph. The 
708  governing body or agency shall certify all applications that 
709  contain the information required pursuant to subparagraph 1. or 
710  subparagraph 2. and that meet the criteria set out in this 
711  paragraph as eligible to receive a refund. If applicable, the 
712  governing body or agency shall also certify if 20 percent of the 
713  employees of the business are residents of an enterprise zone, 
714  excluding temporary and part-time employees. The certification 
715  shall be in writing, and a copy of the certification shall be 
716  transmitted to the executive director of the department of 
717  Revenue. The applicant is shall be responsible for forwarding a 
718  certified application to the department within the time 
719  specified in subparagraph 4. 
720         4. An application for a refund pursuant to this paragraph 
721  must be submitted to the department within 6 months after the 
722  rehabilitation of the property is deemed to be substantially 
723  completed by the local building code inspector or by September 1 
724  after the rehabilitated property is first subject to assessment. 
725         5. Not more than one exemption through a refund of 
726  previously paid taxes for the rehabilitation of real property 
727  shall be permitted for any single parcel of property unless 
728  there is a change in ownership, a new lessor, or a new lessee of 
729  the real property. No refund shall be granted pursuant to this 
730  paragraph unless the amount to be refunded exceeds $500. No 
731  refund granted pursuant to this paragraph shall exceed the 
732  lesser of 97 percent of the Florida sales or use tax paid on the 
733  cost of the building materials used in the rehabilitation of the 
734  real property as determined pursuant to sub-subparagraph 1.e. or 
735  $5,000, or, if no less than 20 percent of the employees of the 
736  business are residents of an enterprise zone, excluding 
737  temporary and part-time employees, the amount of refund granted 
738  pursuant to this paragraph may shall not exceed the lesser of 97 
739  percent of the sales tax paid on the cost of such building 
740  materials or $10,000. A refund approved pursuant to this 
741  paragraph shall be made within 30 days after of formal approval 
742  by the department of the application for the refund. This 
743  subparagraph applies shall apply retroactively to July 1, 2005. 
744         6. The department shall adopt rules governing the manner 
745  and form of refund applications and may establish guidelines as 
746  to the requisites for an affirmative showing of qualification 
747  for exemption under this paragraph. 
748         7. The department shall deduct an amount equal to 10 
749  percent of each refund granted under the provisions of this 
750  paragraph from the amount transferred into the Local Government 
751  Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 
752  for the county area in which the rehabilitated real property is 
753  located and shall transfer that amount to the General Revenue 
754  Fund. 
755         8. For the purposes of the exemption provided in this 
756  paragraph, the term: 
757         a. “Building materials” means tangible personal property 
758  that which becomes a component part of improvements to real 
759  property. 
760         b. “Real property” has the same meaning as provided in s. 
761  192.001(12), except that the term does not include a condominium 
762  parcel or condominium property as defined in s. 718.103. 
763         c. “Rehabilitation of real property” means the 
764  reconstruction, renovation, restoration, rehabilitation, 
765  construction, or expansion of improvements to real property. 
766         d. “Substantially completed” has the same meaning as 
767  provided in s. 192.042(1). 
768         9. This paragraph expires on the date specified in s. 
769  290.016 for the expiration of the Florida Enterprise Zone Act. 
770         (q) Entertainment industry tax credit; authorization; 
771  eligibility for credits.—The credit against sales tax authorized 
772  pursuant to s. 288.1254 is available to the holder of a 
773  certificate only through a refund of previously paid taxes. To 
774  receive a refund, a transferee must submit an application for 
775  refund to the Department of Revenue within 12 months after 
776  receipt of the transferred credit. Refunds shall be paid from 
777  the General Revenue Fund. If the credit for the qualified 
778  expenditures is larger than the amount owed on the sales and use 
779  tax return on which the credit may be claimed, the unused amount 
780  of the credit may be carried forward to a succeeding reporting 
781  period as provided in s. 288.1254(4)(e). 
782         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 
783  entity by this chapter do not inure to any transaction that is 
784  otherwise taxable under this chapter when payment is made by a 
785  representative or employee of the entity by any means, 
786  including, but not limited to, cash, check, or credit card, even 
787  when that representative or employee is subsequently reimbursed 
788  by the entity. In addition, exemptions provided to any entity by 
789  this subsection do not inure to any transaction that is 
790  otherwise taxable under this chapter unless the entity has 
791  obtained a sales tax exemption certificate from the department 
792  or the entity obtains or provides other documentation as 
793  required by the department. Eligible purchases or leases made 
794  with such a certificate must be in strict compliance with this 
795  subsection and departmental rules, and any person who makes an 
796  exempt purchase with a certificate that is not in strict 
797  compliance with this subsection and the rules is liable for and 
798  shall pay the tax. The department may adopt rules to administer 
799  this subsection. 
800         (ggg) Aircraft temporarily in the state.— 
801         1. An aircraft owned by a nonresident is exempt from the 
802  use tax imposed by this chapter if the aircraft enters and 
803  remains in this state for less than a total of 21 days during 
804  the 6-month period after the date of purchase. The temporary use 
805  of the aircraft and subsequent removal from this state may be 
806  proven by invoices for fuel, tie-down, or hangar charges issued 
807  by out-of-state vendors or suppliers or similar documentation 
808  that clearly and specifically identifies the aircraft. The 
809  exemption created by this subparagraph is in addition to the 
810  exemptions provided in subparagraph 2. and s. 212.05(1)(a). 
811         2. An aircraft owned by a nonresident is exempt from the 
812  use tax imposed by this chapter if the aircraft enters or 
813  remains in this state exclusively for the purpose of flight 
814  training, repairs, alterations, refitting, or modification. Such 
815  purposes must be supported by written documentation issued by 
816  in-state vendors or suppliers which clearly and specifically 
817  identifies the aircraft. The exemption created by this 
818  subparagraph is in addition to the exemptions provided in 
819  subparagraph 1. and s. 212.05(1)(a). 
820         Section 6. Effective July 1, 2012, paragraph (b) of 
821  subsection (5) of section 212.08, Florida Statutes, as amended 
822  by this act, is amended to read: 
823         212.08 Sales, rental, use, consumption, distribution, and 
824  storage tax; specified exemptions.—The sale at retail, the 
825  rental, the use, the consumption, the distribution, and the 
826  storage to be used or consumed in this state of the following 
827  are hereby specifically exempt from the tax imposed by this 
828  chapter. 
829         (5) EXEMPTIONS; ACCOUNT OF USE.— 
830         (b) Machinery and equipment used to increase productive 
831  output.— 
832         1. Industrial machinery and equipment purchased for 
833  exclusive use by a new business in spaceport activities as 
834  defined by s. 212.02 or for use in new businesses that 
835  manufacture, process, compound, or produce for sale items of 
836  tangible personal property at fixed locations are exempt from 
837  the tax imposed by this chapter upon an affirmative showing by 
838  the taxpayer to the satisfaction of the department that such 
839  items are used in a new business in this state. Such purchases 
840  must be made prior to the date the business first begins its 
841  productive operations, and delivery of the purchased item must 
842  be made within 12 months after that date. 
843         2. Industrial machinery and equipment purchased for 
844  exclusive use by an expanding facility that is engaged in 
845  spaceport activities as defined by s. 212.02 or for use in 
846  expanding manufacturing facilities or plant units that 
847  manufacture, process, compound, or produce for sale items of 
848  tangible personal property at fixed locations in this state are 
849  exempt from any amount of tax imposed by this chapter upon an 
850  affirmative showing by the taxpayer to the satisfaction of the 
851  department that such items are used to increase the productive 
852  output of such expanded facility or business by at least 10 
853  percent. 
854         3. Beginning July 1, 2010, and ending June 30, 2011, and 
855  beginning July 1, 2011, and ending June 30, 2012, that portion 
856  of the total amount of a taxpayer’s purchases of industrial 
857  machinery and equipment for the exclusive use by a facility that 
858  is engaged in spaceport activities, or for use in manufacturing 
859  facilities or plant units that manufacture, process, compound, 
860  or produce for sale items of tangible personal property at fixed 
861  locations in this state, which exceeds the total amount incurred 
862  for all industrial machinery and equipment purchased and placed 
863  into service by the taxpayer in its tax year that began in 2008 
864  is exempt from the tax imposed by this chapter to the extent 
865  that the taxpayer demonstrates to the satisfaction of the 
866  department the actual costs incurred to purchase the items and 
867  that the items have been located and placed into service in this 
868  state. The taxpayer’s 2008 tax year shall be the baseline year 
869  for future computations of the tax exemption as long as the 
870  exemption exists. 
871         3.4.a. To receive an exemption provided by this paragraph, 
872  a qualifying business entity shall apply to the department for a 
873  temporary tax exemption permit. The application shall state that 
874  a business exemption is being sought. Upon a tentative 
875  affirmative determination by the department pursuant to 
876  subparagraph 1. or, subparagraph 2., or subparagraph 3., the 
877  department shall issue such permit. 
878         b. The applicant shall maintain all necessary books and 
879  records to support the exemption. Upon completion of purchases 
880  of qualified machinery and equipment pursuant to subparagraph 1. 
881  or, subparagraph 2., or subparagraph 3., the temporary tax 
882  permit shall be delivered to the department or returned to the 
883  department by certified or registered mail. 
884         c. If, in a subsequent audit conducted by the department, 
885  it is determined that the machinery and equipment purchased as 
886  exempt under subparagraph 1. or, subparagraph 2., or 
887  subparagraph 3. did not meet the criteria mandated by this 
888  paragraph or if commencement of production did not occur, the 
889  amount of taxes exempted at the time of purchase shall 
890  immediately be due and payable to the department by the business 
891  entity, together with the appropriate interest and penalty, 
892  computed from the date of purchase, in the manner prescribed by 
893  this chapter. 
894         d. If a qualifying business entity fails to apply for a 
895  temporary exemption permit or if the tentative determination by 
896  the department required to obtain a temporary exemption permit 
897  is negative, a qualifying business entity shall receive the an 
898  exemption provided in this paragraph through a refund of 
899  previously paid taxes. No refund may be made for such taxes 
900  unless the criteria mandated by subparagraph 1. or, subparagraph 
901  2., or subparagraph 3. have been met and commencement of 
902  production has occurred. 
903         e. The exemption provided by subparagraph 3. applies to the 
904  taxpayer only through a refund of previously paid taxes. The 
905  taxpayer must submit a refund application to the Department of 
906  Revenue within 12 months after the last day of the 12-month 
907  period during which the machinery and equipment qualifies for 
908  the exemption under this subparagraph. The refund shall be paid 
909  to the taxpayer from the General Revenue Fund. 
910         4.5. The department shall adopt rules governing 
911  applications for, issuance of, and the form of temporary tax 
912  exemption permits; provisions for recapture of taxes; and the 
913  manner and form of refund applications, and may establish 
914  guidelines as to the requisites for an affirmative showing of 
915  increased productive output, commencement of production, and 
916  qualification for exemption. 
917         5.6. The exemptions provided in this paragraph do not apply 
918  to machinery or equipment purchased or used by electric utility 
919  companies, communications companies, oil or gas exploration or 
920  production operations, publishing firms that do not export at 
921  least 50 percent of their finished product out of the state, any 
922  firm subject to regulation by the Division of Hotels and 
923  Restaurants of the Department of Business and Professional 
924  Regulation, or any firm that does not manufacture, process, 
925  compound, or produce for sale items of tangible personal 
926  property or that does not use such machinery and equipment in 
927  spaceport activities as required by this paragraph. The 
928  exemptions provided in this paragraph apply to machinery and 
929  equipment purchased for use in phosphate or other solid minerals 
930  severance, mining, or processing operations. 
931         6.7. For the purposes of the exemptions provided in this 
932  paragraph, the term: 
933         a. “Industrial machinery and equipment” means tangible 
934  personal property or other property that has a depreciable life 
935  of 3 years or more and that is used as an integral part in the 
936  manufacturing, processing, compounding, or production of 
937  tangible personal property for sale or is exclusively used in 
938  spaceport activities. A building and its structural components 
939  are not industrial machinery and equipment unless the building 
940  or structural component is so closely related to the industrial 
941  machinery and equipment that it houses or supports that the 
942  building or structural component can be expected to be replaced 
943  when the machinery and equipment are replaced. Heating and air 
944  conditioning systems are not industrial machinery and equipment 
945  unless the sole justification for their installation is to meet 
946  the requirements of the production process, even though the 
947  system may provide incidental comfort to employees or serve, to 
948  an insubstantial degree, nonproduction activities. The term 
949  includes parts and accessories only to the extent that the 
950  exemption thereof is consistent with the provisions of this 
951  paragraph. 
952         b. “Productive output” means the number of units actually 
953  produced by a single plant or operation in a single continuous 
954  12-month period, irrespective of sales. Increases in productive 
955  output shall be measured by the output for 12 continuous months 
956  immediately following the completion of installation of such 
957  machinery or equipment over the output for the 12 continuous 
958  months immediately preceding such installation. However, if a 
959  different 12-month continuous period of time would more 
960  accurately reflect the increase in productive output of 
961  machinery and equipment purchased to facilitate an expansion, 
962  the increase in productive output may be measured during that 
963  12-month continuous period of time if such time period is 
964  mutually agreed upon by the Department of Revenue and the 
965  expanding business prior to the commencement of production; 
966  however, in no case may such time period begin later than 2 
967  years following the completion of installation of the new 
968  machinery and equipment. The units used to measure productive 
969  output shall be physically comparable between the two periods, 
970  irrespective of sales. 
971         Section 7. Effective July 1, 2010, paragraph (z) is added 
972  to subsection (8) of section 213.053, Florida Statutes, to read: 
973         213.053 Confidentiality and information sharing.— 
974         (8) Notwithstanding any other provision of this section, 
975  the department may provide: 
976         (z) Information relative to tax credits taken under s. 
977  288.1254 to the Office of Film and Entertainment and to the 
978  Office of Tourism, Trade, and Economic Development. 
979 
980  Disclosure of information under this subsection shall be 
981  pursuant to a written agreement between the executive director 
982  and the agency. Such agencies, governmental or nongovernmental, 
983  shall be bound by the same requirements of confidentiality as 
984  the Department of Revenue. Breach of confidentiality is a 
985  misdemeanor of the first degree, punishable as provided by s. 
986  775.082 or s. 775.083. 
987         Section 8. Effective July 1, 2010, subsection (8) of 
988  section 220.02, Florida Statutes, is amended to read: 
989         220.02 Legislative intent.— 
990         (8) It is the intent of the Legislature that credits 
991  against either the corporate income tax or the franchise tax be 
992  applied in the following order: those enumerated in s. 631.828, 
993  those enumerated in s. 220.191, those enumerated in s. 220.181, 
994  those enumerated in s. 220.183, those enumerated in s. 220.182, 
995  those enumerated in s. 220.1895, those enumerated in s. 221.02, 
996  those enumerated in s. 220.184, those enumerated in s. 220.186, 
997  those enumerated in s. 220.1845, those enumerated in s. 220.19, 
998  those enumerated in s. 220.185, those enumerated in s. 220.187, 
999  those enumerated in s. 220.192, those enumerated in s. 220.193, 
1000  and those enumerated in s. 288.9916, and those enumerated in s. 
1001  288.1254, and those enumerated in s. 220.1896. 
1002         Section 9. Effective July 1, 2010, section 220.1896, 
1003  Florida Statutes, is created to read: 
1004         220.1896 Jobs for the Unemployed Tax Credit Program.— 
1005         (1) As used in this section, the term: 
1006         (a) “Certified project” means a project proposed by an 
1007  eligible business that has been certified by the Office of 
1008  Tourism, Trade, and Economic Development to receive and use tax 
1009  credits awarded under this incentive. 
1010         (b) “Eligible business” means any target industry business 
1011  as defined in s. 288.106(2) which is subject to the tax imposed 
1012  by this chapter. The eligible business does not have to be 
1013  certified to receive the Qualified Target Industry Tax Refund 
1014  Incentive under s. 288.106 in order to receive the tax credit 
1015  available under this section. 
1016         (c) “Office” means the Office of Tourism, Trade, and 
1017  Economic Development. 
1018         (d) “Qualified employee” means a person: 
1019         1. Who was unemployed and determined to be monetarily 
1020  eligible for unemployment compensation benefits by the Agency 
1021  for Workforce Innovation for a benefit year beginning on or 
1022  after January 1, 2009, or who signs an affidavit stating that he 
1023  or she has been unemployed but has not been determined eligible 
1024  for unemployment compensation benefits during a benefit year 
1025  beginning on or after that date. 
1026         2. Who was hired by an eligible business on or after July 
1027  1, 2010, and had not previously been employed by the eligible 
1028  business or its parent or an affiliated corporation. 
1029         3. Who performed duties connected to the operations of the 
1030  eligible business on a regular, full-time basis for an average 
1031  of at least 36 hours per week and for at least 12 months before 
1032  an eligible business is awarded a tax credit. 
1033         4. Whose employment by the eligible business has not formed 
1034  the basis for any other claim to a credit pursuant to this 
1035  section. 
1036         (2) A certified business shall receive a $1,000 tax credit 
1037  for each qualified employee, pursuant to limitation in 
1038  subsection (5). 
1039         (3)(a) In order to become a certified business, an eligible 
1040  business must file under oath with the office an application 
1041  that includes: 
1042         1. The name, address and NAICS identifying code of the 
1043  eligible business. 
1044         2. Relevant employment information. 
1045         3. Verification of previous unemployment of each employee 
1046  for whom the eligible business is seeking credits under this 
1047  section. 
1048         4. Verification that the wages paid by the eligible 
1049  business to each of its qualified employees exceeds the wage 
1050  eligibility levels for Medicaid and other public assistance 
1051  programs. 
1052         5. Any other information necessary to process the 
1053  application. 
1054         (b) The notice of monetary determination issued by the 
1055  Agency for Workforce Innovation may be used as evidence of 
1056  previous unemployment under subparagraph (3)(a)3. However, 
1057  before an employee provides the notice of monetary determination 
1058  to the employer, the employee may redact information that the 
1059  employee considers confidential if the information is not 
1060  required by the office to approve the application to certify a 
1061  project. 
1062         (c) The office and Enterprise Florida, Inc., shall process 
1063  applications to certify a business in the order in which the 
1064  applications are received, without regard as to whether the 
1065  applicant is a new or an existing business. The office and 
1066  Enterprise Florida, Inc., shall review and approve or deny an 
1067  application pursuant to s. 288.061. 
1068         (d)1. The office shall submit a copy of the letter of 
1069  certification to the department within 10 days after the office 
1070  issues the letter of certification to the applicant. 
1071         2. If the application of an eligible business is not 
1072  sufficient to certify the applicant business, the office must 
1073  deny the application and issue a notice of denial to the 
1074  applicant. 
1075         3. If the application of an eligible business does not 
1076  contain sufficient documentation of the number of qualified 
1077  employees, the office shall approve the application with respect 
1078  to the employees for whom the office determines are qualified 
1079  employees. The office must deny the application with respect to 
1080  persons for whom the office determines are not qualified 
1081  employees or for whom insufficient documentation has been 
1082  provided. A business may not submit a revised application for 
1083  certification or for the determination of a person as qualified 
1084  employee more than 3 months after the issuance of a notice of 
1085  denial with respect to the business or a particular person as a 
1086  qualified employee. 
1087         (4) The applicant for a tax credit under this section has 
1088  the responsibility to affirmatively demonstrate to the 
1089  satisfaction of the office and the department that the applicant 
1090  and the persons claimed as qualified employees meet the 
1091  requirements of this section. 
1092         (5) The total amount of tax credits under this section 
1093  which may be approved by the office for all applicants is $10 
1094  million, with $5 million available to be awarded in the 2011 
1095  2012 fiscal year and $5 million available to be awarded in the 
1096  2012-2013 fiscal year. The credit may be applied to corporate 
1097  income tax liability due on returns for fiscal years beginning 
1098  July 1, 2011, and July 1, 2012. 
1099         (6) An unused tax credit amount that is granted under this 
1100  section which is not fully used in the first year for which it 
1101  becomes available, may be carried forward to the subsequent tax 
1102  year. The carryover credit may be used in the subsequent year if 
1103  the tax imposed by this chapter for such year exceeds the credit 
1104  for such year under this section after applying the other 
1105  credits and unused credit carryovers in the order provided in s. 
1106  220.02(8). 
1107         (7) A person who fraudulently claims a credit under this 
1108  section is liable for repayment of the credit plus a mandatory 
1109  penalty of 100 percent of the credit. Such person also commits a 
1110  misdemeanor of the second degree, punishable as provided in s. 
1111  775.082 or s. 775.083. 
1112         (8) The office may adopt rules governing the manner and 
1113  form of applications for the tax credit. The office may 
1114  establish guidelines for making an affirmative showing of 
1115  qualification for the tax credit under this section. 
1116         (9) The department may adopt rules to administer this 
1117  section, including rules relating to the creation of forms to 
1118  claim a tax credit and examination and audit procedures required 
1119  to administer this section. 
1120         (10) This section expires June 30, 2012. However, a 
1121  taxpayer that is awarded a tax credit in the second year of the 
1122  program may carry forward any unused credit amount to the 
1123  subsequent tax reporting period. Rules adopted by the department 
1124  to administer this section shall remain valid as long as a 
1125  taxpayer may use a credit against its corporate income tax 
1126  liability. 
1127         Section 10. Effective July 1, 2010, section 220.1899, 
1128  Florida Statutes, is created to read: 
1129         220.1899 Entertainment Industry Tax Credit.— 
1130         (1) There shall be a credit allowed against the tax imposed 
1131  by this chapter in the amounts approved by the Office of 
1132  Tourism, Trade, and Economic Development pursuant to the 
1133  entertainment industry financial incentives program in s. 
1134  288.1254. 
1135         (2) A qualified production company, as defined in s. 
1136  288.1254(1)(j), which is awarded a tax credit against its 
1137  qualified expenditures pursuant to s. 288.1254, for expenditures 
1138  made between July 1, 2010, and June 30, 2015, may not claim a 
1139  credit before July 1, 2011, regardless of when such credit is 
1140  awarded. 
1141         (3) To the extent that a credit amount exceeds the amount 
1142  due on a return, the balance of the credit may be carried 
1143  forward to a succeeding reporting period pursuant to s. 
1144  288.1254(4)(e). 
1145         Section 11. Effective July 1, 2010, section 220.191, 
1146  Florida Statutes, is amended to read: 
1147         220.191 Capital investment tax credit.— 
1148         (1) DEFINITIONS.—For purposes of this section: 
1149         (a) “Commencement of operations” means the beginning of 
1150  active operations by a qualifying business of the principal 
1151  function for which a qualifying project was constructed. 
1152         (b) “Cumulative capital investment” means the total capital 
1153  investment in land, buildings, and equipment made in connection 
1154  with a qualifying project during the period from the beginning 
1155  of construction of the project to the commencement of 
1156  operations. 
1157         (c) “Eligible capital costs” means all expenses incurred by 
1158  a qualifying business in connection with the acquisition, 
1159  construction, installation, and equipping of a qualifying 
1160  project during the period from the beginning of construction of 
1161  the project to the commencement of operations, including, but 
1162  not limited to: 
1163         1. The costs of acquiring, constructing, installing, 
1164  equipping, and financing a qualifying project, including all 
1165  obligations incurred for labor and obligations to contractors, 
1166  subcontractors, builders, and materialmen. 
1167         2. The costs of acquiring land or rights to land and any 
1168  cost incidental thereto, including recording fees. 
1169         3. The costs of architectural and engineering services, 
1170  including test borings, surveys, estimates, plans and 
1171  specifications, preliminary investigations, environmental 
1172  mitigation, and supervision of construction, as well as the 
1173  performance of all duties required by or consequent to the 
1174  acquisition, construction, installation, and equipping of a 
1175  qualifying project. 
1176         4. The costs associated with the installation of fixtures 
1177  and equipment; surveys, including archaeological and 
1178  environmental surveys; site tests and inspections; subsurface 
1179  site work and excavation; removal of structures, roadways, and 
1180  other surface obstructions; filling, grading, paving, and 
1181  provisions for drainage, storm water retention, and installation 
1182  of utilities, including water, sewer, sewage treatment, gas, 
1183  electricity, communications, and similar facilities; and offsite 
1184  construction of utility extensions to the boundaries of the 
1185  property. 
1186 
1187  Eligible capital costs shall not include the cost of any 
1188  property previously owned or leased by the qualifying business. 
1189         (d) “Income generated by or arising out of the qualifying 
1190  project” means the qualifying project’s annual taxable income as 
1191  determined by generally accepted accounting principles and under 
1192  s. 220.13. 
1193         (e) “Jobs” means full-time equivalent positions, as that 
1194  term is consistent with terms used by the Agency for Workforce 
1195  Innovation and the United States Department of Labor for 
1196  purposes of unemployment tax administration and employment 
1197  estimation, resulting directly from a project in this state. The 
1198  term does not include temporary construction jobs involved in 
1199  the construction of the project facility. 
1200         (f) “Office” means the Office of Tourism, Trade, and 
1201  Economic Development. 
1202         (g) “Qualifying business” means a business that is 
1203  designated as a qualified target industry business pursuant to 
1204  s. 288.106(2)(t), which establishes a qualifying project in this 
1205  state, and which is certified by the office to receive tax 
1206  credits pursuant to this section. 
1207         (h) “Qualifying project” means: 
1208         1. A new or expanding facility in this state which creates 
1209  at least 50 100 new jobs in this state, pays an annual average 
1210  wage of at least 130 percent of the average private sector wage 
1211  as defined in s. 288.106(2), makes a cumulative capital 
1212  investment of at least $25 million in this state, and is a 
1213  qualified target industry business pursuant to s. 288.106(2)(t) 
1214  in one of the high-impact sectors identified by Enterprise 
1215  Florida, Inc., and certified by the office pursuant to s. 
1216  288.108(6), including, but not limited to, aviation, aerospace, 
1217  automotive, and silicon technology industries; or 
1218         2. A new or expanded facility in this state which is 
1219  engaged in a target industry designated pursuant to the 
1220  procedure specified in s. 288.106(1)(o) and which is induced by 
1221  this credit to create or retain at least 1,000 jobs in this 
1222  state, provided that at least 100 of those jobs are new, pay an 
1223  annual average wage of at least 130 percent of the average 
1224  private sector wage in the area as defined in s. 288.106(1), and 
1225  make a cumulative capital investment of at least $100 million 
1226  after July 1, 2005. Jobs may be considered retained only if 
1227  there is significant evidence that the loss of jobs is imminent. 
1228  Notwithstanding subsection (2), annual credits against the tax 
1229  imposed by this chapter shall not exceed 50 percent of the 
1230  increased annual corporate income tax liability or the premium 
1231  tax liability generated by or arising out of a project 
1232  qualifying under this subparagraph. A facility that qualifies 
1233  under this subparagraph for an annual credit against the tax 
1234  imposed by this chapter may take the tax credit for a period not 
1235  to exceed 5 years; or 
1236         2.3. A new or expanded headquarters facility in this state 
1237  which locates in an enterprise zone and brownfield area and is 
1238  induced by this credit to create at least 1,500 jobs that which 
1239  on average pay at least 200 percent of the statewide average 
1240  annual private sector wage, as published by the Agency for 
1241  Workforce Innovation or its successor, and which new or expanded 
1242  headquarters facility makes a cumulative capital investment in 
1243  this state of at least $250 million. 
1244         (2)(a) On or after July 1, 2010, a qualifying business that 
1245  enters into an agreement with the office for a qualifying 
1246  project shall receive an annual credit against the tax imposed 
1247  by this chapter shall be granted to any qualifying business in 
1248  an amount equal to a diminishing percentage 5 percent of the 
1249  eligible capital costs generated by a qualifying project during 
1250  a 10-year, for a period not to exceed 20 years beginning with 
1251  the commencement of operations of the project. The credit shall 
1252  be awarded as follows: 15 percent of the eligible capital costs 
1253  in each of the years 1 through 3; 10 percent in each of the 
1254  years 4 through 7; and 5 percent each year in years 8 through 
1255  10. An agreement for a qualifying project between a qualifying 
1256  business and the office which was entered into before July 1, 
1257  2010, is subject to the law in effect when the agreement was 
1258  executed. Unless assigned as described in this subsection, the 
1259  tax credit shall be granted against only the corporate income 
1260  tax liability or the premium tax liability generated by or 
1261  arising out of the qualifying project, and the sum of all tax 
1262  credits provided pursuant to this section may shall not exceed 
1263  100 percent of the eligible capital costs of the project. In no 
1264  event may any credit granted under this section be carried 
1265  forward or backward by any qualifying business with respect to a 
1266  subsequent or prior year. The annual tax credit granted under 
1267  this section may shall not exceed the following percentages of 
1268  the annual corporate income tax liability or the premium tax 
1269  liability generated by or arising out of a qualifying project: 
1270         1. One hundred percent for a qualifying project which 
1271  results in a cumulative capital investment of at least $100 
1272  million. 
1273         2. Seventy-five percent for a qualifying project which 
1274  results in a cumulative capital investment of at least $50 
1275  million but less than $100 million. 
1276         3. Fifty percent for a qualifying project which results in 
1277  a cumulative capital investment of at least $25 million but less 
1278  than $50 million. 
1279         (b) A qualifying project that which results in a cumulative 
1280  capital investment of less than $25 million is not eligible for 
1281  the capital investment tax credit. However, an insurance company 
1282  claiming a credit against premium tax liability under this 
1283  program is shall not be required to pay any additional 
1284  retaliatory tax levied pursuant to s. 624.5091 as a result of 
1285  claiming such credit. Because credits under this section are 
1286  available to an insurance company, s. 624.5091 does not limit 
1287  such credit in any manner. 
1288         (c) A qualifying business that establishes a qualifying 
1289  project that includes locating a new solar panel manufacturing 
1290  facility in this state which that generates a minimum of 400 
1291  jobs within 6 months after commencement of operations with an 
1292  average salary of at least $50,000 may assign or transfer the 
1293  annual credit, or any portion thereof, granted under this 
1294  section to any other business. However, the amount of the tax 
1295  credit that may be transferred in any year shall be the lesser 
1296  of the qualifying business’s state corporate income tax 
1297  liability for that year, as limited by the percentages 
1298  applicable under paragraph (a) and as calculated prior to taking 
1299  any credit pursuant to this section, or the credit amount 
1300  granted for that year. A business receiving the transferred or 
1301  assigned credits may use the credits only in the year received, 
1302  and the credits may not be carried forward or backward. To 
1303  perfect the transfer, the transferor shall provide the 
1304  department with a written transfer statement notifying the 
1305  department of the transferor’s intent to transfer the tax 
1306  credits to the transferee; the date the transfer is effective; 
1307  the transferee’s name, address, and federal taxpayer 
1308  identification number; the tax period; and the amount of tax 
1309  credits to be transferred. The department shall, upon receipt of 
1310  a transfer statement conforming to the requirements of this 
1311  paragraph, provide the transferee with a certificate reflecting 
1312  the tax credit amounts transferred. A copy of the certificate 
1313  must be attached to each tax return for which the transferee 
1314  seeks to apply such tax credits. 
1315         (3)(a) Notwithstanding subsection (2), an annual credit 
1316  against the tax imposed by this chapter shall be granted to a 
1317  qualifying business that which establishes a qualifying project 
1318  pursuant to subparagraph (1)(h)2. (1)(h)3., in an amount equal 
1319  to the lesser of $15 million or 5 percent of the eligible 
1320  capital costs made in connection with a qualifying project, for 
1321  a period not to exceed 20 years beginning with the commencement 
1322  of operations of the project. The tax credit shall be granted 
1323  against the corporate income tax liability of the qualifying 
1324  business and as further provided in paragraph (c). The total tax 
1325  credit provided pursuant to this subsection shall be equal to no 
1326  more than 100 percent of the eligible capital costs of the 
1327  qualifying project. 
1328         (b) If the credit granted under this subsection is not 
1329  fully used in any one year because of insufficient tax liability 
1330  on the part of the qualifying business, the unused amount may be 
1331  carried forward for a period not to exceed 20 years after the 
1332  commencement of operations of the project. The carryover credit 
1333  may be used in a subsequent year when the tax imposed by this 
1334  chapter for that year exceeds the credit for which the 
1335  qualifying business is eligible in that year under this 
1336  subsection after applying the other credits and unused 
1337  carryovers in the order provided by s. 220.02(8). 
1338         (c) The credit granted under this subsection may be used in 
1339  whole or in part by the qualifying business or any corporation 
1340  that is either a member of that qualifying business’s affiliated 
1341  group of corporations, is a related entity taxable as a 
1342  cooperative under subchapter T of the Internal Revenue Code, or, 
1343  if the qualifying business is an entity taxable as a cooperative 
1344  under subchapter T of the Internal Revenue Code, is related to 
1345  the qualifying business. Any entity related to the qualifying 
1346  business may continue to file as a member of a Florida-nexus 
1347  consolidated group pursuant to a prior election made under s. 
1348  220.131(1), Florida Statutes (1985), even if the parent of the 
1349  group changes due to a direct or indirect acquisition of the 
1350  former common parent of the group. Any credit may can be used by 
1351  any of the affiliated companies or related entities referenced 
1352  in this paragraph to the same extent as it could have been used 
1353  by the qualifying business. However, any such use does shall not 
1354  operate to increase the amount of the credit or extend the 
1355  period within which the credit must be used. 
1356         (4) Prior to receiving tax credits pursuant to this 
1357  section, a qualifying business must achieve and maintain the 
1358  minimum employment goals beginning with the commencement of 
1359  operations at a qualifying project and continuing each year 
1360  thereafter during which tax credits are available pursuant to 
1361  this section. However, the office may approve a prorated tax 
1362  credit amount for a qualifying business that enters into an 
1363  agreement with the office on or after July 1, 2010, has 
1364  satisfied the capital investment and average wage requirements 
1365  but that has not met the employment requirements because of 
1366  market conditions. The prorated tax refund shall be calculated 
1367  by multiplying the tax refund amount for which the qualifying 
1368  business would have been eligible if all applicable requirements 
1369  had been satisfied by the percentage of the average employment 
1370  specified in the tax refund agreement which was actually 
1371  achieved. 
1372         (5) Applications shall be reviewed and certified pursuant 
1373  to s. 288.061. The office, upon a recommendation by Enterprise 
1374  Florida, Inc., shall first certify a business as eligible to 
1375  receive tax credits pursuant to this section prior to the 
1376  commencement of operations of a qualifying project, and such 
1377  certification shall be transmitted to the Department of Revenue. 
1378  Upon receipt of the certification, the Department of Revenue 
1379  shall enter into a written agreement with the qualifying 
1380  business specifying, at a minimum, the method by which income 
1381  generated by or arising out of the qualifying project will be 
1382  determined. 
1383         (6) The office, in consultation with Enterprise Florida, 
1384  Inc., may is authorized to develop the necessary guidelines and 
1385  application materials for the certification process described in 
1386  subsection(5). 
1387         (7) It shall be the responsibility of The qualifying 
1388  business has the responsibility to affirmatively demonstrate to 
1389  the satisfaction of the department and the office of Revenue 
1390  that such business meets the job creation and capital investment 
1391  requirements of this section. 
1392         (8) The department of Revenue may specify by rule the 
1393  methods by which a qualifying project’s pro forma annual taxable 
1394  income is determined. 
1395         (9) A business that receives a tax credit pursuant to this 
1396  section is not eligible for a tax refund under the tax refund 
1397  program for qualified target industry businesses, s. 288.106. 
1398         Section 12. Effective July 1, 2010, paragraph (a) of 
1399  subsection (3) of section 288.095, Florida Statutes, is amended 
1400  to read: 
1401         288.095 Economic Development Trust Fund.— 
1402         (3)(a) The Office of Tourism, Trade, and Economic 
1403  Development may approve applications for certification pursuant 
1404  to ss. 288.1045(3) and 288.106. However, the total state share 
1405  of tax refund payments scheduled in all active certifications 
1406  for fiscal year 2001-2002 may not exceed $30 million. The total 
1407  state share of tax refund payments for active certifications for 
1408  each subsequent fiscal year may not exceed $100 $35 million. 
1409         Section 13. Effective July 1, 2010, section 288.106, 
1410  Florida Statutes, is reordered and amended to read: 
1411         288.106 Tax refund program for qualified target industry 
1412  businesses.— 
1413         (1) LEGISLATIVE FINDINGS AND DECLARATIONS.—The Legislature 
1414  finds that retaining and expanding existing businesses in 
1415  Florida, encouraging the creation of new businesses in Florida, 
1416  attracting new businesses from out of state, and generally 
1417  providing conditions favorable for the growth of target 
1418  industries creates high-quality, high-wage employment 
1419  opportunities for the citizens of this state and strengthens 
1420  Florida’s economic foundation. The Legislature also finds that 
1421  incentives that are narrowly focused in application and scope 
1422  tend to be more effective at achieving the state’s economic 
1423  development goals. Further, the Legislature finds that higher 
1424  wage jobs reduce the state’s share of hidden costs such as 
1425  public assistance and subsidized health care associated with 
1426  low-wage jobs. Therefore, the Legislature declares that it is 
1427  the policy of this state to encourage the growth of higher-wage 
1428  jobs and a diverse economic base by providing state tax refunds 
1429  to qualified target industry businesses that originate or expand 
1430  in this state or that relocate to this state. 
1431         (2)(1) DEFINITIONS.—As used in this section: 
1432         (a) “Account” means the Economic Development Incentives 
1433  Account within the Economic Development Trust Fund established 
1434  under s. 288.095. 
1435         (c)(b) “Average area private sector wage in the area” means 
1436  the statewide private sector average wage, or the average of all 
1437  private sector wages and salaries in the county, or the average 
1438  of all private sector wages and salaries in the standard 
1439  metropolitan area, as determined by the governing body of the 
1440  county or municipality in which the business will be is located. 
1441         (d)(c) “Business” means an employing unit, as defined in s. 
1442  443.036, which is registered for unemployment compensation 
1443  purposes with the state agency providing unemployment tax 
1444  collection services under contract with the Agency for Workforce 
1445  Innovation through an interagency agreement pursuant to s. 
1446  443.1316, or a subcategory or division of an employing unit 
1447  which is accepted by the state agency providing unemployment tax 
1448  collection services as a reporting unit. 
1449         (e)(d) “Corporate headquarters business” means an 
1450  international, national, or regional headquarters office of a 
1451  multinational or multistate business enterprise or national 
1452  trade association, whether separate from or connected with other 
1453  facilities used by such business. 
1454         (n)(e) “Office” means the Office of Tourism, Trade, and 
1455  Economic Development. 
1456         (g)(f) “Enterprise zone” means an area designated as an 
1457  enterprise zone pursuant to s. 290.0065. 
1458         (h)(g) “Expansion of an existing business” means the 
1459  expansion of an existing Florida business by or through 
1460  additions to real and personal property, resulting in a net 
1461  increase in employment of not less than 10 percent at such 
1462  business. 
1463         (i)(h) “Fiscal year” means the fiscal year of the state. 
1464         (j)(i) “Jobs” means full-time equivalent positions, as that 
1465  term is consistent with terms used by the Agency for Workforce 
1466  Innovation and the United States Department of Labor for 
1467  purposes of unemployment compensation tax administration and 
1468  employment estimation, resulting directly from a project in this 
1469  state. The term does not include temporary construction jobs 
1470  involved with the construction of facilities for the project or 
1471  any jobs previously included in any application for tax refunds 
1472  under s. 288.1045 or this section. 
1473         (k)(j) “Local financial support” means funding from local 
1474  sources, public or private, which is paid to the Economic 
1475  Development Trust Fund and which is equal to 20 percent of the 
1476  annual tax refund for a qualified target industry business. A 
1477  qualified target industry business may not provide, directly or 
1478  indirectly, more than 5 percent of such funding in any fiscal 
1479  year. The sources of such funding may not include, directly or 
1480  indirectly, state funds appropriated from the General Revenue 
1481  Fund or any state trust fund, excluding tax revenues shared with 
1482  local governments pursuant to law. 
1483         (l)(k) “Local financial support exemption option” means the 
1484  option to exercise an exemption from the local financial support 
1485  requirement available to any applicant whose project is located 
1486  in a brownfield area or a rural community county with a 
1487  population of 75,000 or fewer or a county with a population of 
1488  125,000 or fewer which is contiguous to a county with a 
1489  population of 75,000 or fewer. Any applicant that exercises this 
1490  option is shall not be eligible for more than 80 percent of the 
1491  total tax refunds allowed such applicant under this section. 
1492         (m)(l) “New business” means a business that applies for the 
1493  qualified target industry refund program before beginning 
1494  operations which heretofore did not exist in this state and will 
1495  begin, first beginning operations on a site that was not used 
1496  for the operations of a related entity within the 48 months 
1497  before the submission of the application located in this state 
1498  and clearly separate from any other commercial or industrial 
1499  operations owned by the same business. 
1500         (o)(m) “Project” means the creation of a new business or 
1501  expansion of an existing business. 
1502         (f)(n) “Director” means the Director of the Office of 
1503  Tourism, Trade, and Economic Development. 
1504         (t)(o) “Target industry business” means a corporate 
1505  headquarters business or any business that is engaged in one of 
1506  the target industries identified pursuant to the following 
1507  criteria developed by the office in consultation with Enterprise 
1508  Florida, Inc.: 
1509         1. Future growth.—Industry forecasts should indicate strong 
1510  expectation for future growth in both employment and output, 
1511  according to the most recent available data. Preference Special 
1512  consideration should be given to businesses that export goods or 
1513  services Florida’s growing access to international markets or to 
1514  businesses that replace domestic and international replacing 
1515  imports of goods or services. 
1516         2. Stability.—The industry should not be subject to 
1517  periodic layoffs, whether due to seasonality or sensitivity to 
1518  volatile economic variables such as weather. The industry should 
1519  also be relatively resistant to recession, so that the demand 
1520  for products of this industry is not typically necessarily 
1521  subject to decline during an economic downturn. 
1522         3. High wage.—The industry should pay higher relatively 
1523  high wages compared to statewide or area averages. 
1524         4. Market and resource independent.—The location of 
1525  industry businesses should not be dependent on Florida markets 
1526  or resources as indicated by industry analysis, with the 
1527  exception of businesses in the renewable-energy industry. 
1528  Special consideration should be given to the development of 
1529  strong industrial clusters which include defense and homeland 
1530  security businesses. 
1531         5. Industrial base diversification and strengthening.—The 
1532  industry should contribute toward expanding or diversifying the 
1533  state’s or area’s economic base, as indicated by analysis of 
1534  employment and output shares compared to national and regional 
1535  trends. Preference Special consideration should be given to 
1536  industries that strengthen regional economies by adding value to 
1537  basic products or building regional industrial clusters as 
1538  indicated by industry analysis. Additionally, preference should 
1539  be given to the development of strong industrial clusters that 
1540  include defense and homeland security businesses. 
1541         6. Economic benefits.—The industry is expected to should 
1542  have strong positive impacts on or benefits to the state or and 
1543  regional economies. 
1544 
1545  The office, in consultation with Enterprise Florida, Inc., shall 
1546  develop a list of such target industries annually and submit 
1547  such list as part of the final agency legislative budget request 
1548  submitted pursuant to s. 216.023(1). A target industry business 
1549  may not include any industry engaged in retail activities; any 
1550  electrical utility company; any phosphate or other solid 
1551  minerals severance, mining, or processing operation; any oil or 
1552  gas exploration or production operation; or any business firm 
1553  subject to regulation by the Division of Hotels and Restaurants 
1554  of the Department of Business and Professional Regulation; or 
1555  any business within NAICS code 56, administrative support 
1556  services, including call centers and customer account service 
1557  centers. 
1558         (u)(p) “Taxable year” means taxable year as defined in s. 
1559  220.03(1)(y). 
1560         (p)(q) “Qualified target industry business” means a target 
1561  industry business that has been approved by the director to be 
1562  eligible for tax refunds pursuant to this section. 
1563         (q) “Return on investment” means the gain in state revenues 
1564  as a percentage of the state’s investment. The state’s 
1565  investment includes state grants, tax exemptions, tax refunds, 
1566  tax credits, and other state incentives. Return on investment is 
1567  expressed mathematically as follows: 
1568 
1569      Return on investment = (gain in state revenues - state’s 
1570                   investment)/state’s investment 
1571 
1572         (r) “Rural county” means a county with a population of 
1573  75,000 or fewer or a county with a population of 100,000 or 
1574  fewer which is contiguous to a county with a population of 
1575  75,000 or fewer. 
1576         (r)(s) “Rural city” means a city having with a population 
1577  of 10,000 or fewer less, or a city having with a population of 
1578  greater than 10,000 but fewer less than 20,000 which has been 
1579  determined by the office of Tourism, Trade, and Economic 
1580  Development to have economic characteristics such as, but not 
1581  limited to, a significant percentage of residents on public 
1582  assistance, a significant percentage of residents with income 
1583  below the poverty level, or a significant percentage of the 
1584  city’s employment base in agriculture-related industries. 
1585         (s)(t) “Rural community” means: 
1586         1. A county having with a population of 75,000 or fewer. 
1587         2. A county having with a population of 125,000 or fewer 
1588  which is contiguous to a county having with a population of 
1589  75,000 or fewer. 
1590         3. A municipality within a county described in subparagraph 
1591  1. or subparagraph 2. 
1592 
1593  For purposes of this paragraph, population shall be determined 
1594  in accordance with the most recent official estimate pursuant to 
1595  s. 186.901. 
1596         (b)(u) “Authorized local economic development agency” means 
1597  a any public or private entity, including those defined in s. 
1598  288.075, authorized by a county or municipality to promote the 
1599  general business or industrial interests of that county or 
1600  municipality. 
1601         (3)(2) TAX REFUND; ELIGIBLE AMOUNTS.— 
1602         (a) There shall be allowed, from the account, a refund to a 
1603  qualified target industry business for the amount of eligible 
1604  taxes certified by the director which were paid by the such 
1605  business. The total amount of refunds for all fiscal years for 
1606  each qualified target industry business must be determined 
1607  pursuant to subsection (4) (3). The annual amount of a refund to 
1608  a qualified target industry business must be determined pursuant 
1609  to subsection (6) (5). 
1610         (b)1. Upon approval by the director, a qualified target 
1611  industry business shall be allowed tax refund payments equal to 
1612  $3,000 times the number of jobs specified in the tax refund 
1613  agreement under subparagraph (5)(a)1. (4)(a)1., or equal to 
1614  $6,000 times the number of jobs if the project is located in a 
1615  rural county or an enterprise zone. 
1616         2. Further, A qualified target industry business shall be 
1617  allowed additional tax refund payments equal to $1,000 times the 
1618  number of jobs specified in the tax refund agreement under 
1619  subparagraph (5)(a)1. (4)(a)1., if such jobs pay an annual 
1620  average wage of at least 150 percent of the average area private 
1621  sector wage in the area, or equal to $2,000 times the number of 
1622  jobs if such jobs pay an annual average area wage of at least 
1623  200 percent of the average area private sector wage in the area. 
1624         3. A qualified target industry business shall be allowed a 
1625  tax refund payment in addition to the payments authorized in 
1626  sub-subparagraphs 1. and 2. equal to $2,000 times the number of 
1627  jobs specified in the tax refund agreement under subparagraph 
1628  (5)(a)1., for one of the following: 
1629         a. Projects classified as a corporate headquarters for 
1630  businesses that did not exist in this state before applying for 
1631  certification as a qualified target industry business or 
1632  corporate headquarters for businesses in the following 
1633  industries: renewable energy, as defined in s. 366.91(2)(d); 
1634  transportation equipment manufacturing; life sciences; financial 
1635  services; or information technology. 
1636         b. Businesses that increase exports of their goods through 
1637  a Florida seaport or a Florida airport by at least 10 percent in 
1638  value or tonnage in each of the years that they receive a tax 
1639  credit under this section. For purposes of this sub 
1640  subparagraph, Florida seaports are limited to the ports of 
1641  Jacksonville, Tampa, Port Everglades, Miami, Port Canaveral, Ft. 
1642  Pierce, Palm Beach, Port Manatee, Port St. Joe, Panama City, St. 
1643  Petersburg, Pensacola, Fernandina, and Key West. 
1644         4. A qualified target industry business shall be allowed a 
1645  tax refund in addition to the payments authorized in sub 
1646  subparagraphs 1., 2., and 3. equal to $1,000 times the number of 
1647  jobs specified in the tax refund agreement under subparagraph 
1648  (5)(a)1., if: 
1649         a. The local financial support is equal to that of the 
1650  state’s incentive award under subparagraph (3)(b)1.; or 
1651         b. The business is employing, among those jobs specified in 
1652  the tax refund agreement under subparagraph (5)(a)1., a Florida 
1653  resident who has been unemployed and who was determined to be 
1654  monetarily eligible for unemployment compensation benefits by 
1655  the Agency for Workforce Innovation for a benefit year beginning 
1656  on or after January 1, 2009. These employees must perform duties 
1657  connected to the operations of the eligible business on a 
1658  regular, full-time basis for an average of at least 36 hours per 
1659  week and for at least 12 months before an eligible business 
1660  files for the tax credit. 
1661         (c) A qualified target industry business may not receive 
1662  refund payments of more than 25 percent of the total tax refunds 
1663  specified in the tax refund agreement under subparagraph 
1664  (5)(a)1. (4)(a)1. in any fiscal year. Further, a qualified 
1665  target industry business may not receive more than $1.5 million 
1666  in refunds under this section in any single fiscal year, or more 
1667  than $2.5 million in any single fiscal year if the project is 
1668  located in an enterprise zone. A qualified target industry 
1669  business may not receive more than $5 million in refund payments 
1670  under this section in all fiscal years, or more than $7.5 
1671  million if the project is located in an enterprise zone. Funds 
1672  made available pursuant to this section may not be expended in 
1673  connection with the relocation of a business from one community 
1674  to another community in this state unless the Office of Tourism, 
1675  Trade, and Economic Development determines that without such 
1676  relocation the business will move outside this state or 
1677  determines that the business has a compelling economic rationale 
1678  for the relocation and that the relocation will create 
1679  additional jobs. 
1680         (d)(c) After entering into a tax refund agreement under 
1681  subsection (5) (4), a qualified target industry business may: 
1682         1. Receive refunds from the account for the following taxes 
1683  due and paid by that business beginning with the first taxable 
1684  year of the business which begins after entering into the 
1685  agreement: 
1686         a. Corporate income taxes under chapter 220. 
1687         b. Insurance premium tax under s. 624.509. 
1688         2. Receive refunds from the account for the following taxes 
1689  due and paid by that business after entering into the agreement: 
1690         a. Taxes on sales, use, and other transactions under 
1691  chapter 212. 
1692         b. Intangible personal property taxes under chapter 199. 
1693         c. Emergency excise taxes under chapter 221. 
1694         d. Excise taxes on documents under chapter 201. 
1695         e. Ad valorem taxes paid, as defined in s. 220.03(1). 
1696         f. State communications services taxes administered under 
1697  chapter 202. This provision does not apply to the gross receipts 
1698  tax imposed under chapter 203 and administered under chapter 202 
1699  or the local communications services tax authorized under s. 
1700  202.19. 
1701 
1702  The addition of state communications services taxes administered 
1703  under chapter 202 is remedial in nature and retroactive to 
1704  October 1, 2001. The office may make supplemental tax refund 
1705  payments to allow for tax refunds for communications services 
1706  taxes paid by an eligible qualified target industry business 
1707  after October 1, 2001. 
1708         (e)(d) However, a qualified target industry business may 
1709  not receive a refund under this section for any amount of 
1710  credit, refund, or exemption granted to that business for any of 
1711  the such taxes listed in paragraph (d). If a refund for such 
1712  taxes is provided by the office, which taxes are subsequently 
1713  adjusted by the application of any credit, refund, or exemption 
1714  granted to the qualified target industry business other than as 
1715  provided in this section, the business shall reimburse the 
1716  account for the amount of that credit, refund, or exemption. A 
1717  qualified target industry business shall notify and tender 
1718  payment to the office within 20 days after receiving any credit, 
1719  refund, or exemption other than one provided in this section. 
1720         (f) Refunds made available pursuant to this section may not 
1721  be expended in connection with the relocation of a business from 
1722  one community to another community in this state unless the 
1723  office determines that without such relocation the business will 
1724  move outside this state, or determines that the business has a 
1725  compelling economic rationale for the relocation and that the 
1726  relocation will create additional jobs. 
1727         (g)(e) A qualified target industry business that 
1728  fraudulently claims a refund under this section: 
1729         1. Is liable for repayment of the amount of the refund to 
1730  the account, plus a mandatory penalty in the amount of 200 
1731  percent of the tax refund which shall be deposited into the 
1732  General Revenue Fund. 
1733         2. Commits Is guilty of a felony of the third degree, 
1734  punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 
1735         (4)(3) APPLICATION AND APPROVAL PROCESS.— 
1736         (a) To apply for certification as a qualified target 
1737  industry business under this section, the business must file an 
1738  application with the office before the business decides has made 
1739  the decision to locate a new business in this state or before 
1740  the business decides had made the decision to expand its an 
1741  existing operations business in this state. The application must 
1742  shall include, but need is not be limited to, the following 
1743  information: 
1744         1. The applicant’s federal employer identification number 
1745  and, if applicable, the applicant’s state sales tax registration 
1746  number. 
1747         2. The proposed permanent location of the applicant’s 
1748  facility in this state at which the project is or is to be 
1749  located. 
1750         3. A description of the type of business activity or 
1751  product covered by the project, including a minimum of a five 
1752  digit NAICS code for all activities included in the project. As 
1753  used in this paragraph, “NAICS” means those classifications 
1754  contained in the North American Industry Classification System, 
1755  as published in 2007 by the Office of Management and Budget, 
1756  Executive Office of the President, and updated periodically. 
1757         4. The proposed number of net new full-time equivalent 
1758  Florida jobs at the qualified target industry business as of 
1759  December 31 of each year included in the project and the average 
1760  wage of those jobs. If more than one type of business activity 
1761  or product is included in the project, the number of jobs and 
1762  average wage for those jobs must be separately stated for each 
1763  type of business activity or product. 
1764         5. The total number of full-time equivalent employees 
1765  employed by the applicant in this state, if applicable. 
1766         6. The anticipated commencement date of the project. 
1767         7. A brief statement explaining concerning the role that 
1768  the estimated tax refunds to be requested will play in the 
1769  decision of the applicant to locate or expand in this state. 
1770         8. An estimate of the proportion of the sales resulting 
1771  from the project that will be made outside this state. 
1772         9. An estimate of the proportion of the cost of the 
1773  machinery and equipment, and any other resources necessary in 
1774  the development of its product or service, to be used by the 
1775  business in its Florida operations which will be purchased 
1776  outside this state. 
1777         10.9. A resolution adopted by the governing board of the 
1778  county or municipality in which the project will be located, 
1779  which resolution recommends that the project certain types of 
1780  businesses be approved as a qualified target industry business 
1781  and specifies states that the commitments of local financial 
1782  support necessary for the target industry business exist. In 
1783  advance of the passage of such resolution, the office may also 
1784  accept an official letter from an authorized local economic 
1785  development agency that endorses the proposed target industry 
1786  project and pledges that sources of local financial support for 
1787  such project exist. For the purposes of making pledges of local 
1788  financial support under this subsection, the authorized local 
1789  economic development agency shall be officially designated by 
1790  the passage of a one-time resolution by the local governing 
1791  authority. 
1792         11.10. Any additional information requested by the office. 
1793         (b) To qualify for review by the office, the application of 
1794  a target industry business must, at a minimum, establish the 
1795  following to the satisfaction of the office: 
1796         1.a. The jobs proposed to be created provided under the 
1797  application, pursuant to subparagraph (a)4., must pay an 
1798  estimated annual average wage equaling at least 115 percent of 
1799  the average area private sector wage in the area where the 
1800  business is to be located or the statewide private sector 
1801  average wage. The governing body of the county where the 
1802  qualified target industry business is to be located shall notify 
1803  the office and Enterprise Florida, Inc., which calculation of 
1804  the average area private sector wage must be used as the basis 
1805  for the business’ wage commitment. In determining the average 
1806  annual wage, the office shall include only new proposed jobs, 
1807  and wages for existing jobs shall be excluded from this 
1808  calculation. 
1809         b. The office may waive the average wage requirement at the 
1810  request of the local governing body recommending the project and 
1811  Enterprise Florida, Inc. The director may waive the wage 
1812  requirement may only be waived for a project located in a 
1813  brownfield area designated under s. 376.80 or in a rural city, 
1814  rural community, or county, or in an enterprise zone and only if 
1815  when the merits of the individual project or the specific 
1816  circumstances in the community in relationship to the project 
1817  warrant such action. If the local governing body and Enterprise 
1818  Florida, Inc., make such a recommendation, it must be 
1819  transmitted in writing and the specific justification for the 
1820  waiver recommendation must be explained. If the director elects 
1821  to waive the wage requirement, the waiver must be stated in 
1822  writing and the reasons for granting the waiver must be 
1823  explained. 
1824         2. The target industry business’s project must result in 
1825  the creation of at least 10 jobs at the such project and, if an 
1826  expansion of an existing business, must result in an a net 
1827  increase in employment of at least 10 percent at the business. 
1828  Notwithstanding the definition of the term “expansion of an 
1829  existing business” in paragraph (1)(g), At the request of the 
1830  local governing body recommending the project and Enterprise 
1831  Florida, Inc., the office may waive this requirement for a 
1832  business in a rural community or enterprise zone define an 
1833  “expansion of an existing business” in a rural community or an 
1834  enterprise zone as the expansion of a business resulting in a 
1835  net increase in employment of less than 10 percent at such 
1836  business if the merits of the individual project or the specific 
1837  circumstances in the community in relationship to the project 
1838  warrant such action. If the local governing body and Enterprise 
1839  Florida, Inc., make such a request, the request must be 
1840  transmitted in writing and the specific justification for the 
1841  request must be explained. If the director elects to grant the 
1842  request, the grant must be stated in writing and the reason for 
1843  granting the request must be explained. 
1844         3. The business activity or product for the applicant’s 
1845  project is within an industry or industries that have been 
1846  identified by the office as a target industry business to be 
1847  high-value-added industries that contributes contribute to the 
1848  area and to the economic growth of the state and the region in 
1849  which it is located, that produces produce a higher standard of 
1850  living for residents of this state in the new global economy, or 
1851  that can be shown to make an equivalent contribution to the area 
1852  and state’s economic progress. The director must approve 
1853  requests to waive the wage requirement for brownfield areas 
1854  designated under s. 376.80 unless it is demonstrated that such 
1855  action is not in the public interest. 
1856         (c) Each application meeting the requirements of paragraph 
1857  (b) must be submitted to the office for determination of 
1858  eligibility. The office shall review and evaluate each 
1859  application based on, but not limited to, the following 
1860  criteria: 
1861         1. Expected contributions to the state economy, consistent 
1862  with the state strategic economic development plan adopted by 
1863  Enterprise Florida, Inc., taking into account the long-term 
1864  effects of the project and of the applicant on the state 
1865  economy. 
1866         2. The return on investment of the proposed award under the 
1867  qualified target industry incentive program and the return on 
1868  investment for all state incentives proposed for the project 
1869  economic benefit of the jobs created by the project in this 
1870  state, taking into account the cost and average wage of each job 
1871  created. 
1872         3. The amount of capital investment to be made by the 
1873  applicant in this state. 
1874         4. The local financial commitment and support for the 
1875  project. 
1876         5. The effect of the project on the unemployment rate in 
1877  local community, taking into account the unemployment rate for 
1878  the county where the project will be located. 
1879         6. The effect of the award any tax refunds granted pursuant 
1880  to this section on the viability of the project and the 
1881  probability that the project would will be undertaken in this 
1882  state if such tax refunds are granted to the applicant, taking 
1883  into account the expected long-term commitment of the applicant 
1884  to economic growth and employment in this state. 
1885         7. The expected long-term commitment of the applicant to 
1886  economic growth and employment to this state resulting from the 
1887  project. 
1888         8. A review of the business’s past activities in this state 
1889  or other states, including whether such business has been 
1890  subjected to criminal or civil fines and penalties. This 
1891  subparagraph does not require the disclosure of confidential 
1892  information. 
1893         (d) Applications shall be reviewed and certified pursuant 
1894  to s. 288.061. The office shall include in its review 
1895  projections of the tax refunds the business would be eligible to 
1896  receive in each fiscal year based on the creation and 
1897  maintenance of the net new Florida jobs specified in 
1898  subparagraph (a)4. as of December 31 of the preceding state 
1899  fiscal year. If appropriate, the director shall enter into a 
1900  written agreement with the qualified target industry business 
1901  pursuant to subsection (5) (4). 
1902         (e) The director may not certify any target industry 
1903  business as a qualified target industry business if the value of 
1904  tax refunds to be included in that letter of certification 
1905  exceeds the available amount of authority to certify new 
1906  businesses as determined in s. 288.095(3). However, if the 
1907  commitments of local financial support represent less than 20 
1908  percent of the eligible tax refund payments, or to otherwise 
1909  preserve the viability and fiscal integrity of the program, the 
1910  director may certify a qualified target industry business to 
1911  receive tax refund payments of less than the allowable amounts 
1912  specified in paragraph (3)(b) (2)(b). A letter of certification 
1913  that approves an application must specify the maximum amount of 
1914  tax refund that will be available to the qualified industry 
1915  business in each fiscal year and the total amount of tax refunds 
1916  that will be available to the business for all fiscal years. 
1917         (f) This section does not create a presumption that an 
1918  applicant shall receive any tax refunds under this section. 
1919  However, the office may issue nonbinding opinion letters, upon 
1920  the request of prospective applicants, as to the applicants’ 
1921  eligibility and the potential amount of refunds. 
1922         (5)(4) TAX REFUND AGREEMENT.— 
1923         (a) Each qualified target industry business must enter into 
1924  a written agreement with the office which specifies, at a 
1925  minimum: 
1926         1. The total number of full-time equivalent jobs in this 
1927  state that will be dedicated to the project, the average wage of 
1928  those jobs, the definitions that will apply for measuring the 
1929  achievement of these terms during the pendency of the agreement, 
1930  and a time schedule or plan for when such jobs will be in place 
1931  and active in this state. 
1932         2. The maximum amount of tax refunds which the qualified 
1933  target industry business is eligible to receive on the project 
1934  and the maximum amount of a tax refund that the qualified target 
1935  industry business is eligible to receive for each fiscal year, 
1936  based on the job creation and maintenance schedule specified in 
1937  subparagraph 1. 
1938         3. That the office may review and verify the financial and 
1939  personnel records of the qualified target industry business to 
1940  ascertain whether that business is in compliance with this 
1941  section. 
1942         4. The date by which, in each fiscal year, the qualified 
1943  target industry business may file a claim under subsection (6) 
1944  (5) to be considered to receive a tax refund in the following 
1945  fiscal year. 
1946         5. That local financial support will be annually available 
1947  and will be paid to the account. The director may not enter into 
1948  a written agreement with a qualified target industry business if 
1949  the local financial support resolution is not passed by the 
1950  local governing authority within 90 days after he or she has 
1951  issued the letter of certification under subsection (4) (3). 
1952         (b) Compliance with the terms and conditions of the 
1953  agreement is a condition precedent for the receipt of a tax 
1954  refund each year. The failure to comply with the terms and 
1955  conditions of the tax refund agreement results in the loss of 
1956  eligibility for receipt of all tax refunds previously authorized 
1957  under this section and the revocation by the director of the 
1958  certification of the business entity as a qualified target 
1959  industry business, unless the business is eligible to receive 
1960  and elects to accept a prorated refund under paragraph (6)(e) 
1961  (5)(d) or the office grants the business an economic recovery 
1962  extension economic-stimulus exemption. 
1963         1. A qualified target industry business may submit, in 
1964  writing, a request to the office for an economic recovery 
1965  extension economic-stimulus exemption. The request must provide 
1966  quantitative evidence demonstrating how negative economic 
1967  conditions in the business’s industry, the effects of the impact 
1968  of a named hurricane or tropical storm, or specific acts of 
1969  terrorism affecting the qualified target industry business have 
1970  prevented the business from complying with the terms and 
1971  conditions of its tax refund agreement. 
1972         2. Upon receipt of a request under subparagraph 1., the 
1973  director has shall have 45 days to notify the requesting 
1974  business, in writing, if its extension exemption has been 
1975  granted or denied. In determining if an exemption should be 
1976  granted, the director shall consider the extent to which 
1977  negative economic conditions in the requesting business’s 
1978  industry have occurred in the state or the effects of the impact 
1979  of a named hurricane or tropical storm or specific acts of 
1980  terrorism affecting the qualified target industry business have 
1981  prevented the business from complying with the terms and 
1982  conditions of its tax refund agreement. The office shall 
1983  consider current employment statistics for this state by 
1984  industry, including whether the business’s industry had 
1985  substantial job loss during the prior year, when determining 
1986  whether an exemption shall be granted. 
1987         3. As a condition for receiving a prorated refund under 
1988  paragraph (6)(e) (5)(d) or an economic recovery extension 
1989  economic-stimulus exemption under this paragraph, a qualified 
1990  target industry business must agree to renegotiate its tax 
1991  refund agreement with the office to, at a minimum, ensure that 
1992  the terms of the agreement comply with current law and office 
1993  procedures governing application for and award of tax refunds. 
1994  Upon approving the award of a prorated refund or granting an 
1995  economic recovery extension economic-stimulus exemption, the 
1996  office shall renegotiate the tax refund agreement with the 
1997  business as required by this subparagraph. When amending the 
1998  agreement of a business receiving an economic recovery extension 
1999  economic-stimulus exemption, the office may extend the duration 
2000  of the agreement for a period not to exceed 2 years. 
2001         4. A qualified target industry business may submit a 
2002  request for an economic recovery extension economic-stimulus 
2003  exemption to the office in lieu of any tax refund claim 
2004  scheduled to be submitted after January 1, 2009, but before July 
2005  1, 2012 2011. 
2006         5. A qualified target industry business that receives an 
2007  economic recovery extension economic-stimulus exemption may not 
2008  receive a tax refund for the period covered by the extension 
2009  exemption. 
2010         (c) The agreement must be signed by the director and by an 
2011  authorized officer of the qualified target industry business 
2012  within 120 days after the issuance of the letter of 
2013  certification under subsection (4) (3), but not before passage 
2014  and receipt of the resolution of local financial support. The 
2015  office may grant an extension of this period at the written 
2016  request of the qualified target industry business. 
2017         (d) The agreement must contain the following legend, 
2018  clearly printed on its face in bold type of not less than 10 
2019  points in size: “This agreement is neither a general obligation 
2020  of the State of Florida, nor is it backed by the full faith and 
2021  credit of the State of Florida. Payment of tax refunds is are 
2022  conditioned on and subject to specific annual appropriations by 
2023  the Florida Legislature of moneys sufficient to pay amounts 
2024  authorized in section 288.106, Florida Statutes.” 
2025         (6)(5) ANNUAL CLAIM FOR REFUND.— 
2026         (a) To be eligible to claim any scheduled tax refund, a 
2027  qualified target industry business that has entered into a tax 
2028  refund agreement with the office under subsection (5) (4) must 
2029  apply by January 31 of each fiscal year to the office for the 
2030  tax refund scheduled to be paid from the appropriation for the 
2031  fiscal year that begins on July 1 following the January 31 
2032  claims-submission date. The office may, upon written request, 
2033  grant a 30-day extension of the filing date. 
2034         (b) The claim for refund by the qualified target industry 
2035  business must include a copy of all receipts pertaining to the 
2036  payment of taxes for which the refund is sought and data related 
2037  to achievement of each performance item specified in the tax 
2038  refund agreement. The amount requested as a tax refund may not 
2039  exceed the amount specified for the relevant fiscal year in that 
2040  agreement. 
2041         (c) If the qualified target industry business provides the 
2042  office with proof that in a single year it has paid an amount of 
2043  state taxes, from the categories in paragraph (3)(d), at least 
2044  equal to the total amount of tax refunds it may receive through 
2045  successful completion of its qualified target industry 
2046  agreement, the office may waive the requirement for proof of 
2047  taxes paid in future years. 
2048         (d)(c) A tax refund may not be approved for a qualified 
2049  target industry business unless the required local financial 
2050  support has been paid into the account for that refund. If the 
2051  local financial support provided is less than 20 percent of the 
2052  approved tax refund, the tax refund must be reduced. In no event 
2053  may the tax refund exceed an amount that is equal to 5 times the 
2054  amount of the local financial support received. Further, funding 
2055  from local sources includes any tax abatement granted to that 
2056  business under s. 196.1995 or the appraised market value of 
2057  municipal or county land conveyed or provided at a discount to 
2058  that business. The amount of any tax refund for such business 
2059  approved under this section must be reduced by the amount of any 
2060  such tax abatement granted or the value of the land granted; and 
2061  the limitations in subsection (3) (2) and paragraph (4)(e) 
2062  (3)(e) must be reduced by the amount of any such tax abatement 
2063  or the value of the land granted. A report listing all sources 
2064  of the local financial support shall be provided to the office 
2065  when such support is paid to the account. 
2066         (e)(d) A prorated tax refund, less a 5 percent 5-percent 
2067  penalty, shall be approved for a qualified target industry 
2068  business if provided all other applicable requirements have been 
2069  satisfied and the business proves to the satisfaction of the 
2070  director that: 
2071         1. It has achieved at least 80 percent of its projected 
2072  employment; and that 
2073         2. The average wage paid by the business is at least 90 
2074  percent of the average wage specified in the tax refund 
2075  agreement, but in no case less than 115 percent of the average 
2076  private sector wage in the area available at the time of 
2077  certification, or 150 percent or 200 percent of the average 
2078  private sector wage if the business requested the additional 
2079  per-job tax refund authorized in paragraph (3)(b) (2)(b) for 
2080  wages above those levels. 
2081 
2082  The prorated tax refund shall be calculated by multiplying the 
2083  tax refund amount for which the qualified target industry 
2084  business would have been eligible, if all applicable 
2085  requirements had been satisfied, by the percentage of the 
2086  average employment specified in the tax refund agreement which 
2087  was achieved, and by the percentage of the average wages 
2088  specified in the tax refund agreement which was achieved. 
2089         (f)(e) The director, with such assistance as may be 
2090  required from the office, the Department of Revenue, or the 
2091  Agency for Workforce Innovation, shall, by June 30 following the 
2092  scheduled date for submission of the tax refund claim, specify 
2093  by written order the approval or disapproval of the tax refund 
2094  claim and, if approved, the amount of the tax refund that is 
2095  authorized to be paid to the qualified target industry business 
2096  for the annual tax refund. The office may grant an extension of 
2097  this date on the request of the qualified target industry 
2098  business for the purpose of filing additional information in 
2099  support of the claim. 
2100         (g)(f) The total amount of tax refund claims approved by 
2101  the director under this section in any fiscal year must not 
2102  exceed the amount authorized under s. 288.095(3). 
2103         (h)(g) This section does not create a presumption that a 
2104  tax refund claim will be approved and paid. 
2105         (i)(h) Upon approval of the tax refund under paragraphs 
2106  (c), (d), and (e), and (f), the Chief Financial Officer shall 
2107  issue a warrant for the amount specified in the written order. 
2108  If the written order is appealed, the Chief Financial Officer 
2109  may not issue a warrant for a refund to the qualified target 
2110  industry business until the conclusion of all appeals of that 
2111  order. 
2112         (7)(6) ADMINISTRATION.— 
2113         (a) The office may is authorized to verify information 
2114  provided in any claim submitted for tax credits under this 
2115  section with regard to employment and wage levels or the payment 
2116  of the taxes to the appropriate agency or authority, including 
2117  the Department of Revenue, the Agency for Workforce Innovation, 
2118  or any local government or authority. 
2119         (b) To facilitate the process of monitoring and auditing 
2120  applications made under this program, the office may provide a 
2121  list of qualified target industry businesses to the Department 
2122  of Revenue, to the Agency for Workforce Innovation, or to any 
2123  local government or authority. The office may request the 
2124  assistance of those entities with respect to monitoring jobs, 
2125  wages, and the payment of the taxes listed in subsection (3) 
2126  (2). 
2127         (c) Funds specifically appropriated for the tax refund 
2128  program for qualified target industry businesses may not be used 
2129  by the office for any purpose other than the payment of tax 
2130  refunds authorized by this section. 
2131         (d) For all agreements signed after January 1, 2006, the 
2132  office shall conduct a review of each qualified target industry 
2133  business approximately 12 months after such business has 
2134  received its final incentive refund in order to evaluate whether 
2135  the business is continuing to contribute to the regional or 
2136  state economy. To complete the reviews, the office shall examine 
2137  the size of each business’s workforce, the annual average wage 
2138  of its employees, whether the business has made additional 
2139  investments in its operations since the completion of its 
2140  agreement, and whether the business has expanded into additional 
2141  locations. The office shall submit a report of its findings and 
2142  recommendations from its reviews to the Governor, the President 
2143  of the Senate, and the Speaker of the House of Representatives. 
2144  The first report shall be submitted by December 1, 2011, and 
2145  each December 1 thereafter. 
2146         (7) Notwithstanding paragraphs (4)(a) and (5)(c), the 
2147  office may approve a waiver of the local financial support 
2148  requirement for a business located in any of the following 
2149  counties in which businesses received emergency loans 
2150  administered by the office in response to the named hurricanes 
2151  of 2004: Bay, Brevard, Charlotte, DeSoto, Escambia, Flagler, 
2152  Glades, Hardee, Hendry, Highlands, Indian River, Lake, Lee, 
2153  Martin, Okaloosa, Okeechobee, Orange, Osceola, Palm Beach, Polk, 
2154  Putnam, Santa Rosa, Seminole, St. Lucie, Volusia, and Walton. A 
2155  waiver may be granted only if the office determines that the 
2156  local financial support cannot be provided or that doing so 
2157  would effect a demonstrable hardship on the unit of local 
2158  government providing the local financial support. If the office 
2159  grants a waiver of the local financial support requirement, the 
2160  state shall pay 100 percent of the refund due to an eligible 
2161  business. The waiver shall apply for tax refund applications 
2162  made for fiscal years 2004-2005, 2005-2006, and 2006-2007. 
2163         (8) AVALIABILITY OF OTHER TAX CREDITS.—A business that 
2164  receives tax refunds pursuant to this section is not eligible 
2165  for the capital investment tax credit under s. 220.191. 
2166         (9)(8) EXPIRATION.—An applicant may not be certified as 
2167  qualified under this section after June 30, 2015 2010. A tax 
2168  refund agreement existing on that date shall continue in effect 
2169  in accordance with its terms. 
2170         Section 14. Effective July 1, 2010, paragraph (e) of 
2171  subsection (1), subsection (2), paragraphs (a) and (d) of 
2172  subsection (4), and paragraph (b) of subsection (5) of section 
2173  288.107, Florida Statutes, are amended to read: 
2174         288.107 Brownfield redevelopment bonus refunds.— 
2175         (1) DEFINITIONS.—As used in this section: 
2176         (e) “Eligible business” means: 
2177         1. A qualified target industry business as defined in s. 
2178  288.106(2) s. 288.106(1)(o); or 
2179         2. A business that can demonstrate a fixed capital 
2180  investment of at least $2 million in mixed-use business 
2181  activities, including multiunit housing, commercial, retail, and 
2182  industrial in brownfield areas, or at least $500,000 in 
2183  brownfield areas that do not require site cleanup, and which 
2184  provides benefits to its employees. 
2185         (2) BROWNFIELD REDEVELOPMENT BONUS REFUND.—Bonus refunds 
2186  shall be approved by the office as specified in the final order 
2187  issued by the director and allowed from the account as follows: 
2188         (a) A bonus refund of $2,500 shall be allowed to any 
2189  qualified target industry business as defined by s. 288.106 for 
2190  each new Florida job created in a brownfield area which is 
2191  claimed on the qualified target industry business’s annual 
2192  refund claim authorized in s. 288.106(6) s. 288.106(5). 
2193         (b) A bonus refund of up to $2,500 shall be allowed to any 
2194  other eligible business as defined in subparagraph (1)(e)2. for 
2195  each new Florida job created in a brownfield which is claimed 
2196  under an annual claim procedure similar to the annual refund 
2197  claim authorized in s. 288.106(6) s. 288.106(5). The amount of 
2198  the refund shall be equal to 20 percent of the average annual 
2199  wage for the jobs created. 
2200         (4) PAYMENT OF BROWNFIELD REDEVELOPMENT BONUS REFUNDS.— 
2201         (a) To be eligible to receive a bonus refund for new 
2202  Florida jobs created in a brownfield, a business must have been 
2203  certified as a qualified target industry business under s. 
2204  288.106 or eligible business as defined in paragraph (1)(e) and 
2205  must have indicated on the qualified target industry tax refund 
2206  application form submitted in accordance with s. 288.106(4) s. 
2207  288.106(3) or other similar agreement for other eligible 
2208  business as defined in paragraph (1)(e) that the project for 
2209  which the application is submitted is or will be located in a 
2210  brownfield and that the business is applying for certification 
2211  as a qualified brownfield business under this section, and must 
2212  have signed a qualified target industry tax refund agreement 
2213  with the office which indicates that the business has been 
2214  certified as a qualified target industry business located in a 
2215  brownfield and specifies the schedule of brownfield 
2216  redevelopment bonus refunds that the business may be eligible to 
2217  receive in each fiscal year. 
2218         (d) After entering into a tax refund agreement as provided 
2219  in s. 288.106 or other similar agreement for other eligible 
2220  businesses as defined in paragraph (1)(e), an eligible business 
2221  may receive brownfield redevelopment bonus refunds from the 
2222  account pursuant to s. 288.106(3)(d) s. 288.106(2)(c). 
2223         (5) ADMINISTRATION.— 
2224         (b) To facilitate the process of monitoring and auditing 
2225  applications made under this program, the office may provide a 
2226  list of qualified target industry businesses to the Department 
2227  of Revenue, to the Agency for Workforce Innovation, to the 
2228  Department of Environmental Protection, or to any local 
2229  government authority. The office may request the assistance of 
2230  those entities with respect to monitoring the payment of the 
2231  taxes listed in s. 288.106(3) s. 288.106(2). 
2232         Section 15. Effective July 1, 2010, section 288.125, 
2233  Florida Statutes, is amended to read: 
2234         288.125 Definition of “entertainment industry”.—For the 
2235  purposes of ss. 288.1251-288.1258, the term “entertainment 
2236  industry” means those persons or entities engaged in the 
2237  operation of motion picture or television studios or recording 
2238  studios; those persons or entities engaged in the preproduction, 
2239  production, or postproduction of motion pictures, made-for 
2240  television movies, television programming, digital media 
2241  projects, commercial advertising, music videos, or sound 
2242  recordings; and those persons or entities providing products or 
2243  services directly related to the preproduction, production, or 
2244  postproduction of motion pictures, made-for-television movies, 
2245  television programming, digital media projects, commercial 
2246  advertising, music videos, or sound recordings, including, but 
2247  not limited to, the broadcast industry. 
2248         Section 16. Effective July 1, 2010, paragraph (b) of 
2249  subsection (1) and paragraph (a) of subsection (2) of section 
2250  288.1251, Florida Statutes, are amended to read: 
2251         288.1251 Promotion and development of entertainment 
2252  industry; Office of Film and Entertainment; creation; purpose; 
2253  powers and duties.— 
2254         (1) CREATION.— 
2255         (b) The Office of Tourism, Trade, and Economic Development 
2256  shall conduct a national search for a qualified person to fill 
2257  the position of Commissioner of Film and Entertainment, when the 
2258  position is vacant. and The Executive Director of the Office of 
2259  Tourism, Trade, and Economic Development has the responsibility 
2260  to shall hire the commissioner of Film and Entertainment. 
2261  Qualifications for the commissioner Guidelines for selection of 
2262  the Commissioner of Film and Entertainment shall include, but 
2263  are not be limited to, the Commissioner of Film and 
2264  Entertainment having the following: 
2265         1. A working knowledge of the equipment, personnel, 
2266  financial, and day-to-day production operations of the 
2267  industries to be served by the Office of Film and Entertainment; 
2268         2. Marketing and promotion experience related to the film 
2269  and entertainment industries to be served by the office; 
2270         3. Experience working with a variety of individuals 
2271  representing large and small entertainment-related businesses, 
2272  industry associations, local community entertainment industry 
2273  liaisons, and labor organizations; and 
2274         4. Experience working with a variety of state and local 
2275  governmental agencies. 
2276         (2) POWERS AND DUTIES.— 
2277         (a) The Office of Film and Entertainment, in performance of 
2278  its duties, shall: 
2279         1. In consultation with the Florida Film and Entertainment 
2280  Advisory Council, update the develop and implement a 5-year 
2281  strategic plan every 5 years to guide the activities of the 
2282  Office of Film and Entertainment in the areas of entertainment 
2283  industry development, marketing, promotion, liaison services, 
2284  field office administration, and information. The plan, to be 
2285  developed by no later than June 30, 2000, shall: 
2286         a. Be annual in construction and ongoing in nature. 
2287         b. Include recommendations relating to the organizational 
2288  structure of the office. 
2289         c. Include an annual budget projection for the office for 
2290  each year of the plan. 
2291         d. Include an operational model for the office to use in 
2292  implementing programs for rural and urban areas designed to: 
2293         (I) Develop and promote the state’s entertainment industry. 
2294         (II) Have the office serve as a liaison between the 
2295  entertainment industry and other state and local governmental 
2296  agencies, local film commissions, and labor organizations. 
2297         (III) Gather statistical information related to the state’s 
2298  entertainment industry. 
2299         (IV) Provide information and service to businesses, 
2300  communities, organizations, and individuals engaged in 
2301  entertainment industry activities. 
2302         (V) Administer field offices outside the state and 
2303  coordinate with regional offices maintained by counties and 
2304  regions of the state, as described in sub-sub-subparagraph (II), 
2305  as necessary. 
2306         e. Include performance standards and measurable outcomes 
2307  for the programs to be implemented by the office. 
2308         f. Include an assessment of, and make recommendations on, 
2309  the feasibility of creating an alternative public-private 
2310  partnership for the purpose of contracting with such a 
2311  partnership for the administration of the state’s entertainment 
2312  industry promotion, development, marketing, and service 
2313  programs. 
2314         2. Develop, market, and facilitate a smooth working 
2315  relationship between state agencies and local governments in 
2316  cooperation with local film commission offices for out-of-state 
2317  and indigenous entertainment industry production entities. 
2318         3. Implement a structured methodology prescribed for 
2319  coordinating activities of local offices with each other and the 
2320  commissioner’s office. 
2321         4. Represent the state’s indigenous entertainment industry 
2322  to key decisionmakers within the national and international 
2323  entertainment industry, and to state and local officials. 
2324         5. Prepare an inventory and analysis of the state’s 
2325  entertainment industry, including, but not limited to, 
2326  information on crew, related businesses, support services, job 
2327  creation, talent, and economic impact and coordinate with local 
2328  offices to develop an information tool for common use. 
2329         6. Represent key decisionmakers within the national and 
2330  international entertainment industry to the indigenous 
2331  entertainment industry and to state and local officials. 
2332         7. Serve as liaison between entertainment industry 
2333  producers and labor organizations. 
2334         6.8. Identify, solicit, and recruit entertainment 
2335  production opportunities for the state. 
2336         7.9. Assist rural communities and other small communities 
2337  in the state in developing the expertise and capacity necessary 
2338  for such communities to develop, market, promote, and provide 
2339  services to the state’s entertainment industry. 
2340         Section 17. Effective July 1, 2010, subsection (3) of 
2341  section 288.1252, Florida Statutes, is amended to read: 
2342         288.1252 Florida Film and Entertainment Advisory Council; 
2343  creation; purpose; membership; powers and duties.— 
2344         (3) MEMBERSHIP.— 
2345         (a) The council shall consist of 17 members, seven to be 
2346  appointed by the Governor, five to be appointed by the President 
2347  of the Senate, and five to be appointed by the Speaker of the 
2348  House of Representatives, with the initial appointments being 
2349  made no later than August 1, 1999. 
2350         (b) When making appointments to the council, the Governor, 
2351  the President of the Senate, and the Speaker of the House of 
2352  Representatives shall appoint persons who are residents of the 
2353  state and who are highly knowledgeable of, active in, and 
2354  recognized leaders in Florida’s motion picture, television, 
2355  video, sound recording, or other entertainment industries. These 
2356  persons shall include, but not be limited to, representatives of 
2357  local film commissions, representatives of entertainment 
2358  associations, a representative of the broadcast industry, 
2359  representatives of labor organizations in the entertainment 
2360  industry, and board chairs, presidents, chief executive 
2361  officers, chief operating officers, or persons of comparable 
2362  executive position or stature of leading or otherwise important 
2363  entertainment industry businesses and offices. Council members 
2364  shall be appointed in such a manner as to equitably represent 
2365  the broadest spectrum of the entertainment industry and 
2366  geographic areas of the state. 
2367         (c) Council members shall serve for 4-year terms, except 
2368  that the initial terms shall be staggered: 
2369         1. The Governor shall appoint one member for a 1-year term, 
2370  two members for 2-year terms, two members for 3-year terms, and 
2371  two members for 4-year terms. 
2372         2. The President of the Senate shall appoint one member for 
2373  a 1-year term, one member for a 2-year term, two members for 3 
2374  year terms, and one member for a 4-year term. 
2375         3. The Speaker of the House of Representatives shall 
2376  appoint one member for a 1-year term, one member for a 2-year 
2377  term, two members for 3-year terms, and one member for a 4-year 
2378  term. 
2379         (d) Subsequent appointments shall be made by the official 
2380  who appointed the council member whose expired term is to be 
2381  filled. 
2382         (e) The Commissioner of Film and Entertainment, A 
2383  representative of Enterprise Florida, Inc., a representative of 
2384  Workforce Florida, Inc., and a representative of Visit Florida 
2385  the Florida Tourism Industry Marketing Corporation shall serve 
2386  as ex officio, nonvoting members of the council, and shall be in 
2387  addition to the 17 appointed members of the council. 
2388         (f) Absence from three consecutive meetings shall result in 
2389  automatic removal from the council. 
2390         (g) A vacancy on the council shall be filled for the 
2391  remainder of the unexpired term by the official who appointed 
2392  the vacating member. 
2393         (h) No more than one member of the council may be an 
2394  employee of any one company, organization, or association. 
2395         (i) Any member shall be eligible for reappointment but may 
2396  not serve more than two consecutive terms. 
2397         Section 18. Effective July 1, 2010, subsections (1), (2), 
2398  (4), and (5) of section 288.1253, Florida Statutes, are amended 
2399  to read: 
2400         288.1253 Travel and entertainment expenses.— 
2401         (1) As used in this section, the term: 
2402         (a) “Business client” means any person, other than a state 
2403  official or state employee, who receives the services of 
2404  representatives of the Office of Film and Entertainment in 
2405  connection with the performance of its statutory duties, 
2406  including persons or representatives of entertainment industry 
2407  companies considering location, relocation, or expansion of an 
2408  entertainment industry business within the state. 
2409         (b) “Entertainment expenses” means the actual, necessary, 
2410  and reasonable costs of providing hospitality for business 
2411  clients or guests, which costs are defined and prescribed by 
2412  rules adopted by the Office of Tourism, Trade, and Economic 
2413  Development, subject to approval by the Chief Financial Officer. 
2414         (c) “Guest” means a person, other than a state official or 
2415  state employee, authorized by the Office of Tourism, Trade, and 
2416  Economic Development to receive the hospitality of the Office of 
2417  Film and Entertainment in connection with the performance of its 
2418  statutory duties. 
2419         (d) “travel expenses” means the actual, necessary, and 
2420  reasonable costs of transportation, meals, lodging, and 
2421  incidental expenses normally incurred by an employee of the 
2422  Office of Film and Entertainment a traveler, which costs are 
2423  defined and prescribed by rules adopted by the Office of 
2424  Tourism, Trade, and Economic Development, subject to approval by 
2425  the Chief Financial Officer. 
2426         (2) Notwithstanding the provisions of s. 112.061, the 
2427  Office of Tourism, Trade, and Economic Development shall adopt 
2428  rules by which it may make expenditures by advancement or 
2429  reimbursement, or a combination thereof, to: 
2430         (a) the Governor, the Lieutenant Governor, security staff 
2431  of the Governor or Lieutenant Governor, the Commissioner of Film 
2432  and Entertainment, or staff of the Office of Film and 
2433  Entertainment for travel expenses or entertainment expenses 
2434  incurred by such individuals solely and exclusively in 
2435  connection with the performance of the statutory duties of the 
2436  Office of Film and Entertainment. 
2437         (b) The Governor, the Lieutenant Governor, security staff 
2438  of the Governor or Lieutenant Governor, the Commissioner of Film 
2439  and Entertainment, or staff of the Office of Film and 
2440  Entertainment for travel expenses or entertainment expenses 
2441  incurred by such individuals on behalf of guests, business 
2442  clients, or authorized persons as defined in s. 112.061(2)(e) 
2443  solely and exclusively in connection with the performance of the 
2444  statutory duties of the Office of Film and Entertainment. 
2445         (c) Third-party vendors for the travel or entertainment 
2446  expenses of guests, business clients, or authorized persons as 
2447  defined in s. 112.061(2)(e) incurred solely and exclusively 
2448  while such persons are participating in activities or events 
2449  carried out by the Office of Film and Entertainment in 
2450  connection with that office’s statutory duties. 
2451 
2452  The rules are shall be subject to approval by the Chief 
2453  Financial Officer before adoption prior to promulgation. The 
2454  rules shall require the submission of paid receipts, or other 
2455  proof of expenditure prescribed by the Chief Financial Officer, 
2456  with any claim for reimbursement and shall require, as a 
2457  condition for any advancement of funds, an agreement to submit 
2458  paid receipts or other proof of expenditure and to refund any 
2459  unused portion of the advancement within 15 days after the 
2460  expense is incurred or, if the advancement is made in connection 
2461  with travel, within 10 working days after the traveler’s return 
2462  to headquarters. However, with respect to an advancement of 
2463  funds made solely for travel expenses, the rules may allow paid 
2464  receipts or other proof of expenditure to be submitted, and any 
2465  unused portion of the advancement to be refunded, within 10 
2466  working days after the traveler’s return to headquarters. 
2467  Operational or promotional advancements, as defined in s. 
2468  288.35(4), obtained pursuant to this section shall not be 
2469  commingled with any other state funds. 
2470         (5) Any claim submitted under this section is shall not be 
2471  required to be sworn to before a notary public or other officer 
2472  authorized to administer oaths, but any claim authorized or 
2473  required to be made under any provision of this section shall 
2474  contain a statement that the expenses were actually incurred as 
2475  necessary travel or entertainment expenses in the performance of 
2476  official duties of the Office of Film and Entertainment and 
2477  shall be verified by written declaration that it is true and 
2478  correct as to every material matter. Any person who willfully 
2479  makes and subscribes to any claim which he or she does not 
2480  believe to be true and correct as to every material matter or 
2481  who willfully aids or assists in, procures, or counsels or 
2482  advises with respect to, the preparation or presentation of a 
2483  claim pursuant to this section that is fraudulent or false as to 
2484  any material matter, whether or not such falsity or fraud is 
2485  with the knowledge or consent of the person authorized or 
2486  required to present the claim, commits a misdemeanor of the 
2487  second degree, punishable as provided in s. 775.082 or s. 
2488  775.083. Whoever receives a an advancement or reimbursement by 
2489  means of a false claim is civilly liable, in the amount of the 
2490  overpayment, for the reimbursement of the public fund from which 
2491  the claim was paid. 
2492         Section 19. Effective July 1, 2010, section 288.1254, 
2493  Florida Statutes, is amended to read: 
2494         (Substantial rewording of section. See 
2495         s. 288.1254, F.S., for present text.) 
2496         288.1254 Entertainment industry financial incentive 
2497  program.— 
2498         (1) DEFINITIONS.—As used in this section, the term: 
2499         (a) “Certified production” means a qualified production 
2500  that has tax credits allocated to it by the Office of Tourism, 
2501  Trade, and Economic Development based on the production’s 
2502  estimated qualified expenditures, up to the production’s maximum 
2503  certified amount of tax credits, by the Office of Tourism, 
2504  Trade, and Economic Development. The term does not include a 
2505  production if the first date that it incurs production 
2506  expenditures in this state occurs before the production is 
2507  certified by the Office of Tourism, Trade, and Economic 
2508  Development. 
2509         (b) “Digital media project” means a production of 
2510  interactive entertainment that is produced for distribution in 
2511  commercial or educational markets. The term includes a video 
2512  game or production intended for Internet or wireless 
2513  distribution. The term does not include a production deemed by 
2514  the Office of Film and Entertainment to contain obscene content 
2515  as defined in s. 847.001(10). 
2516         (c) “High-impact television series” means a production 
2517  created to run multiple production seasons and having an 
2518  estimated order of at least seven episodes per season and 
2519  qualified expenditures of at least $625,000 per episode. 
2520         (d) “Off-season certified production” means a production, 
2521  other than a digital media project or an animated production, 
2522  commercial, music video, or documentary, which films 75 percent 
2523  or more of its principal photography days from June 1 through 
2524  November 30. 
2525         (e) “Principal photography” means the filming of major or 
2526  significant components of the qualified production which involve 
2527  lead actors. 
2528         (f) “Production” means a theatrical or direct-to-video 
2529  motion picture; a made-for-television motion picture; visual 
2530  effects or digital animation sequences produced in conjunction 
2531  with a motion picture; a commercial; a music video; an 
2532  industrial or educational film; an infomercial; a documentary 
2533  film; a television pilot program; a presentation for a 
2534  television pilot program; a television series, including, but 
2535  not limited to, a drama, a reality show, a comedy, a soap opera, 
2536  a telenovela, a game show, or a miniseries production; or a 
2537  digital media project by the entertainment industry. One season 
2538  of a television series is considered one production. The term 
2539  does not include a weather or market program; a sporting event; 
2540  a sports show; a gala; a production that solicits funds; a home 
2541  shopping program; a political program; a political documentary; 
2542  political advertising; a gambling-related project or production; 
2543  a concert production; or a local, regional, or Internet 
2544  distributed-only news show, current-events show, pornographic 
2545  production, or current-affairs show. A production may be 
2546  produced on or by film, tape, or otherwise by means of a motion 
2547  picture camera; electronic camera or device; tape device; 
2548  computer; any combination of the foregoing; or any other means, 
2549  method, or device now used or later adopted. 
2550         (g) “Production expenditures” means the costs of tangible 
2551  and intangible property used for, and services performed 
2552  primarily and customarily in, production, including 
2553  preproduction and postproduction, but excluding costs for 
2554  development, marketing, and distribution. The term includes, but 
2555  is not limited to: 
2556         1. Wages, salaries, or other compensation paid to legal 
2557  residents of this state, including amounts paid through payroll 
2558  service companies, for technical and production crews, 
2559  directors, producers, and performers. 
2560         2. Expenditures for sound stages, backlots, production 
2561  editing, digital effects, sound recordings, sets, and set 
2562  construction. 
2563         3. Expenditures for rental equipment, including, but not 
2564  limited to, cameras and grip or electrical equipment. 
2565         4. Up to $300,000 of the costs of newly purchased computer 
2566  software and hardware unique to the project, including servers, 
2567  data processing, and visualization technologies, which are 
2568  located in and used exclusively in the state for the production 
2569  of digital media. 
2570         5. Expenditures for meals, travel, and accommodations. 
2571         (h) “Qualified expenditures” means production expenditures 
2572  incurred in this state by a qualified production for: 
2573         1. Goods purchased or leased from, or services, including, 
2574  but not limited to, insurance costs and bonding, payroll 
2575  services, and legal fees, which are provided by a vendor or 
2576  supplier in this state which is registered with the Department 
2577  of State or the Department of Revenue, is doing business in the 
2578  state, and whose primary employees involved in facilitating the 
2579  transaction are legal residents of and doing business in this 
2580  state. 
2581         2. Payments to legal residents of this state in the form of 
2582  salary, wages, or other compensation up to a maximum of $650,000 
2583  per resident unless otherwise specified in subsection (4). 
2584 
2585  For a qualified production involving an event, such as an awards 
2586  show, the term does not include expenditures solely associated 
2587  with the event itself and not directly required by the 
2588  production. The term does not include expenditures incurred 
2589  before certification, with the exception of those incurred for a 
2590  commercial, a music video, or the pickup of additional episodes 
2591  of a high-impact television series within a single season. 
2592         (i) “Qualified production” means a production in this state 
2593  meeting the requirements of this section. The term does not 
2594  include a production: 
2595         1. In which, for the first 2 years of the incentive 
2596  program, less than 50 percent, and, thereafter, less than 60 
2597  percent, of the positions that make up its production cast and 
2598  below-the-line production crew, or, in the case of digital media 
2599  projects, less than 75 percent of such positions, are filled by 
2600  legal residents of this state, whose residency is demonstrated 
2601  by a valid Florida driver’s license or other state-issued 
2602  identification confirming residency, or students enrolled full 
2603  time in a film-and-entertainment-related course of study at an 
2604  institution of higher education in this state; or 
2605         2. That is deemed by the Office of Film and Entertainment 
2606  to contain obscene content as defined in s. 847.001(10). 
2607         (j) “Qualified production company” means a corporation, 
2608  limited liability company, partnership, or other legal entity 
2609  engaged in one or more productions in this state. 
2610         (2) CREATION AND PURPOSE OF PROGRAM.—The entertainment 
2611  industry financial incentive program is created within the 
2612  Office of Film and Entertainment. The purpose of this program is 
2613  to encourage the use of this state as a site for filming, for 
2614  the digital production of films, and to develop and sustain the 
2615  workforce and infrastructure for film, digital media, and 
2616  entertainment production. 
2617         (3) APPLICATION PROCEDURE; APPROVAL PROCESS.— 
2618         (a) Program application.—A qualified production company 
2619  producing a qualified production in this state may submit a 
2620  program application to the Office of Film and Entertainment for 
2621  the purpose of determining qualification for an award of tax 
2622  credits authorized by this section no earlier than 6 months 
2623  before the first date that production expenditures are incurred 
2624  in this state. The applicant shall provide the Office of Film 
2625  and Entertainment with information required to determine whether 
2626  the production is a qualified production and to determine the 
2627  qualified expenditures and other information necessary for the 
2628  office to determine eligibility for the tax credit. 
2629         (b) Required documentation.—The Office of Film and 
2630  Entertainment shall develop an application form for qualifying 
2631  an applicant as a qualified production. The form must include, 
2632  but need not be limited to, production-related information 
2633  concerning employment of residents in this state, a detailed 
2634  budget of planned qualified expenditures, and the applicant’s 
2635  signed affirmation that the information on the form has been 
2636  verified and is correct. The Office of Film and Entertainment 
2637  and local film commissions shall distribute the form. 
2638         (c) Application process.—The Office of Film and 
2639  Entertainment shall establish a process by which an application 
2640  is accepted and reviewed and by which tax credit eligibility and 
2641  the award amount are determined. The Office of Film and 
2642  Entertainment may request assistance from a duly appointed local 
2643  film commission in determining compliance with this section. 
2644         (d) Certification.—The Office of Film and Entertainment 
2645  shall review the application within 15 business days after 
2646  receipt. Upon its determination that the application contains 
2647  all the information required by this subsection and meets the 
2648  criteria set out in this section, the Office of Film and 
2649  Entertainment shall qualify the applicant and recommend to the 
2650  Office of Tourism, Trade, and Economic Development that the 
2651  applicant be certified for the maximum tax credit award amount. 
2652  Within 5 business days after receipt of the recommendation, the 
2653  Office of Tourism, Trade, and Economic Development shall reject 
2654  the recommendation or certify the maximum recommended tax credit 
2655  award, if any, to the applicant and to the executive director of 
2656  the Department of Revenue. 
2657         (e) Grounds for denial.—The Office of Film and 
2658  Entertainment shall deny an application if it determines that 
2659  the application is incomplete or the production or application 
2660  does not meet the requirements of this section. 
2661         (f) Verification of actual qualified expenditures.— 
2662         1. The Office of Film and Entertainment shall develop a 
2663  process to verify the actual qualified expenditures of a 
2664  certified production. The process must require: 
2665         a. A certified production to submit, in a timely manner 
2666  after principal photography, digital production, or the digital 
2667  media project ends and after making all of its qualified 
2668  expenditures, data substantiating each qualified expenditure to 
2669  an independent certified public accountant licensed in this 
2670  state; 
2671         b. Such accountant to conduct a compliance audit, at the 
2672  certified production’s expense, to substantiate each qualified 
2673  expenditure and submit the results as a report, along with the 
2674  required substantiating data, to the Office of Film and 
2675  Entertainment; and 
2676         c. The Office of Film and Entertainment to review the 
2677  accountant’s submittal and report to the Office of Tourism, 
2678  Trade, and Economic Development the final verified amount of 
2679  actual qualified expenditures made by the certified production. 
2680         2. The Office of Tourism, Trade, and Economic Development 
2681  shall determine and approve the final tax credit award amount to 
2682  each certified applicant based on the final verified amount of 
2683  actual qualified expenditures and shall notify the executive 
2684  director of the Department of Revenue in writing that the 
2685  certified production has met the requirements of the incentive 
2686  program and of the final amount of the tax credit award. The 
2687  final tax credit award amount may not exceed the maximum tax 
2688  credit award amount certified under paragraph (d). 
2689         (g) Promoting Florida.—The Office of Film and Entertainment 
2690  shall ensure that, as a condition of receiving a tax credit 
2691  under this section, marketing materials promoting this state as 
2692  a tourist destination or film and entertainment production 
2693  destination are included, when appropriate, at no cost to the 
2694  state, which must, at a minimum, include placement of a “Filmed 
2695  in Florida” or “Produced in Florida” logo in the opening credits 
2696  and end credits and on all packaging material and hard media, 
2697  unless prohibited by licensing or other contractual obligations. 
2698  The size and placement of such logo shall be commensurate to 
2699  other logos used. If no logos are used, the statement “Filmed in 
2700  Florida using Florida’s Entertainment Industry Financial 
2701  Incentive,” or a similar statement approved by the Office of 
2702  Film and Entertainment, shall be used. The Office of Film and 
2703  Entertainment shall provide a logo and supply it for the 
2704  purposes specified in this paragraph. 
2705         (4) TAX CREDIT ELIGIBILITY; TAX CREDIT AWARDS; QUEUES; 
2706  ELECTION AND DISTRIBUTION; CARRYFORWARD; CONSOLIDATED RETURNS; 
2707  PARTNERSHIP AND NONCORPORATE DISTRIBUTIONS; MERGERS AND 
2708  ACQUISITIONS.— 
2709         (a) Priority for tax credit award.—The priority of a 
2710  qualified production for tax credit awards must be determined on 
2711  a first-come, first-served basis within its appropriate queue. 
2712  Each qualified production must be placed into the appropriate 
2713  queue and is subject to the requirements of that queue. 
2714         (b) Tax credit eligibility.— 
2715         1. General production queue.—Ninety-four percent of tax 
2716  credits authorized in any state fiscal year must be dedicated to 
2717  the general production queue. The general production queue 
2718  consists of all qualified productions other than those eligible 
2719  for the commercial and music video queue or the independent 
2720  production queue. A qualified production that demonstrates a 
2721  minimum of $625,000 in qualified expenditures is eligible for 
2722  tax credits equal to 20 percent of its actual qualified 
2723  expenditures, up to a maximum of $8 million. A qualified 
2724  production that incurs qualified expenditures during multiple 
2725  state fiscal years may combine those expenditures to satisfy the 
2726  $625,000 minimum threshold. 
2727         a. An off-season certified production that is a feature 
2728  film, independent film, or television series or pilot is 
2729  eligible for an additional 5-percent tax credit on actual 
2730  qualified expenditures. An off-season certified production that 
2731  does not complete 75 percent of principal photography due to a 
2732  disruption caused by a hurricane or tropical storm may not be 
2733  disqualified from eligibility for the additional 5-percent 
2734  credit as a result of the disruption. 
2735         b. A qualified high-impact television series shall be 
2736  allowed first position in this queue for tax credit awards not 
2737  yet certified. 
2738         2. Commercial and music video queue.—Three percent of tax 
2739  credits authorized in any state fiscal year must be dedicated to 
2740  the commercial and music video queue. A qualified production 
2741  company that produces national or regional commercials or music 
2742  videos may be eligible for a tax credit award if it demonstrates 
2743  a minimum of $100,000 in qualified expenditures per national or 
2744  regional commercial or music video and exceeds a combined 
2745  threshold of $500,000 after combining actual qualified 
2746  expenditures from qualified commercials and music videos during 
2747  a single state fiscal year. After a qualified production company 
2748  that produces commercials, music videos, or both reaches the 
2749  threshold of $500,000, it is eligible to apply for certification 
2750  for a tax credit award. The maximum credit award shall be equal 
2751  to 20 percent of its actual qualified expenditures up to a 
2752  maximum of $500,000. If there is a surplus at the end of a 
2753  fiscal year after the Office of Film and Entertainment certifies 
2754  and determines the tax credits for all qualified commercial and 
2755  video projects, such surplus tax credits shall be carried 
2756  forward to the following fiscal year and be available to any 
2757  eligible qualified productions under the general production 
2758  queue. 
2759         3. Independent production queue.—Three percent of tax 
2760  credits authorized in any state fiscal year must be dedicated to 
2761  the independent production queue. An independent Florida film or 
2762  digital media project that meets the criteria of this 
2763  subparagraph and demonstrates a minimum of $100,000, but not 
2764  more than $625,000, in total qualified expenditures is eligible 
2765  for tax credits equal to 20 percent of its actual qualified 
2766  expenditures. To qualify for this tax credit, a qualified 
2767  production must: 
2768         a. Be planned as a feature film or documentary of at least 
2769  70 minutes in length or be a digital media project. 
2770         b. Employ legal residents of this state in at least two of 
2771  the following key positions: writer, director, producer, star, 
2772  or composer; or, in the case of a digital media project, employ 
2773  legal residents of this state in at least two positions 
2774  functionally equivalent to the positions of writer, director, 
2775  producer, star, or composer. 
2776         4. Family-friendly productions.—A certified production 
2777  determined by the Commissioner of Film and Entertainment, with 
2778  the advice of the Florida Film and Entertainment Advisory 
2779  Council, to be family-friendly, based on the review of the 
2780  script and the review of the final release version, is eligible 
2781  for an additional tax credit equal to 5 percent of its actual 
2782  qualified expenditures. Family-friendly productions are those 
2783  that have cross-generational appeal; would be considered 
2784  suitable for viewing by children age 5 or older; are appropriate 
2785  in theme, content, and language for a broad family audience; 
2786  embody a responsible resolution of issues; and do not exhibit or 
2787  imply any act of smoking, sex, nudity, gratuitous violence, or 
2788  vulgar or profane language. 
2789         (c) Withdrawal of tax credit eligibility.—A qualified or 
2790  certified production must continue on a reasonable schedule, 
2791  which means beginning principal photography, or, in the case of 
2792  a digital media project, the start date of the production, in 
2793  this state no more than 45 calendar days before or after the 
2794  date provided in the production’s program application. The 
2795  Office of Tourism, Trade, and Economic Development shall 
2796  withdraw the eligibility of a qualified or certified production 
2797  that does not continue on a reasonable schedule. 
2798         (d) Election and distribution of tax credits.— 
2799         1. A certified production company receiving a tax credit 
2800  award under this section shall, at the time the credit is 
2801  awarded by the Office of Tourism, Trade, and Economic 
2802  Development after production is completed and all requirements 
2803  to receive a credit award have been met, make an irrevocable 
2804  election to apply the credit against taxes due under chapter 
2805  220, against taxes collected or accrued under chapter 212, 
2806  except that the credit authorized under this section may not be 
2807  applied against discretionary sales surtaxes authorized under s. 
2808  212.055, or against a stated combination of the two taxes. The 
2809  election is binding upon any distributee, successor, transferee, 
2810  or purchaser. The Office of Tourism, Trade, and Economic 
2811  Development shall notify the Department of Revenue of any 
2812  election made pursuant to this paragraph. 
2813         2. For the fiscal years beginning July 1, 2010, and ending 
2814  June 30, 2015, a qualified production company is eligible for 
2815  tax credits against its sales and use tax liabilities and 
2816  corporate income tax liabilities as provided in this section. 
2817  However, tax credits awarded under this section may not be 
2818  claimed against sales and use tax liabilities or corporate 
2819  income tax liabilities for any tax period beginning before July 
2820  1, 2011, regardless of when the credits are applied for or 
2821  awarded. 
2822         (e) Tax credit carryforward.—If the certified production 
2823  company cannot use the entire tax credit in the taxable year or 
2824  reporting period in which the credit is awarded, any excess 
2825  amount may be carried forward to a succeeding taxable year or 
2826  reporting period. A tax credit applied against taxes imposed 
2827  under chapter 212 may be carried forward for a maximum of 5 
2828  years after the date the credit is awarded. A tax credit applied 
2829  against taxes imposed under chapter 220 may be carried forward 
2830  for a maximum of 5 years after the date the credit is awarded, 
2831  after which the credit expires and may not be used. 
2832         (f) Consolidated returns.—A certified production company 
2833  that files a Florida consolidated return as a member of an 
2834  affiliated group under s. 220.131(1) may be allowed the credit 
2835  on a consolidated return basis up to the amount of the tax 
2836  imposed upon the consolidated group under chapter 220. 
2837         (g) Partnership and noncorporate distributions.—A qualified 
2838  production company that is not a corporation as defined in s. 
2839  220.03 may elect to distribute tax credits awarded under this 
2840  section to its partners or members in proportion to their 
2841  respective distributive income or loss in the taxable fiscal 
2842  year in which the tax credits were awarded. 
2843         (h) Mergers or acquisitions.—Tax credits available under 
2844  this section to a certified production company may succeed to a 
2845  surviving or acquiring entity subject to the same conditions and 
2846  limitations as described in this section; however, they may not 
2847  be transferred again by the surviving or acquiring entity. 
2848         (5) TRANSFER OF TAX CREDITS.— 
2849         (a) Authorization.—Upon application to the Office of Film 
2850  and Entertainment and approval by the Office of Tourism, Trade, 
2851  and Economic Development, a certified production company, or a 
2852  partner or member that has received a distribution under 
2853  paragraph (4)(g), may elect to transfer, in whole or in part, 
2854  any unused credit amount granted under this section. An election 
2855  to transfer any unused tax credit amount under chapter 212 or 
2856  chapter 220 must be made no later than 5 years after the date 
2857  the credit is awarded, after which period the credit expires and 
2858  may not be used. The Office of Tourism, Trade, and Economic 
2859  Development shall notify the Department of Revenue of the 
2860  election and transfer. 
2861         (b) Number of transfers permitted.—A certified production 
2862  company that elects to apply a credit amount against taxes 
2863  remitted under chapter 212 is permitted a one-time transfer of 
2864  unused credits to one transferee. The credit against sales tax 
2865  is available to the transferee only through a refund of 
2866  previously paid taxes pursuant to s. 212.08(5)(g). A certified 
2867  production company that elects to apply a credit amount against 
2868  taxes due under chapter 220 is permitted a one-time transfer of 
2869  unused credits to no more than four transferees, and such 
2870  transfers must occur in the same taxable year. 
2871         (c) Transferee rights and limitations.—The transferee is 
2872  subject to the same rights and limitations as the certified 
2873  production company awarded the tax credit, except that the 
2874  transferee may not sell or otherwise transfer the tax credit. 
2875         (d) Rulemaking.—The Department of Revenue may adopt rules 
2876  to administer this subsection, as provided in subsection (7). 
2877         (6) ANNUAL ALLOCATION OF TAX CREDITS.— 
2878         (a) The aggregate amount of the tax credits that may be 
2879  certified pursuant to paragraph (3)(d) may not exceed $20 
2880  million per fiscal year. 
2881         (b) Any portion of the maximum amount of tax credits 
2882  established per fiscal year in paragraph (a) that is not 
2883  certified as of the end of a fiscal year shall be carried 
2884  forward and made available for certification during the 
2885  following two fiscal years in addition to the amounts available 
2886  for certification under paragraph (a) for those fiscal years. 
2887         (c) Upon approval of the final tax credit award amount 
2888  pursuant to subparagraph (3)(f)2., an amount equal to the 
2889  difference between the maximum tax credit award amount 
2890  previously certified under paragraph (3)(d) and the approved 
2891  final tax credit award amount shall immediately be available for 
2892  recertification during the current and following fiscal years in 
2893  addition to the amounts available for certification under 
2894  paragraph (a) for those fiscal years. Credit amounts are 
2895  available for recertification only once under this paragraph. 
2896         (d) If, during a fiscal year, the total amount of credits 
2897  applied for, pursuant to paragraph (3)(a), exceeds the amount of 
2898  credits available for certification in that fiscal year, such 
2899  excess shall be treated as having been applied for on the first 
2900  day of the next fiscal year in which credits remain available 
2901  for certification. 
2902         (7) RULES, POLICIES, AND PROCEDURES.— 
2903         (a) The Office of Tourism, Trade, and Economic Development 
2904  may adopt rules pursuant to ss. 120.536(1) and 120.54 and 
2905  develop policies and procedures to implement and administer this 
2906  section, including, but not limited to, rules specifying 
2907  requirements for the application and approval process, records 
2908  required for substantiation for tax credits, procedures for 
2909  making the election in paragraph (4)(d), the manner and form of 
2910  documentation required to claim tax credits awarded or 
2911  transferred under this section, and marketing requirements for 
2912  tax credit recipients. 
2913         (b) The Department of Revenue may adopt rules pursuant to 
2914  ss. 120.536(1) and 120.54 to administer this section, including 
2915  rules governing the examination and audit procedures required to 
2916  administer this section and the manner and form of documentation 
2917  required to claim tax credits awarded or transferred under this 
2918  section. 
2919         (8) AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX 
2920  CREDITS; FRAUDULENT CLAIMS.— 
2921         (a) Audit authority.—The Department of Revenue may conduct 
2922  examinations and audits as provided in s. 213.34 to verify that 
2923  tax credits under this section are received, transferred, and 
2924  applied according to the requirements of this section. If the 
2925  Department of Revenue determines that tax credits are not 
2926  received, transferred, or applied as required by this section, 
2927  it may, in addition to the remedies provided in this subsection, 
2928  pursue recovery of such funds pursuant to the laws and rules 
2929  governing the assessment of taxes. 
2930         (b) Revocation of tax credits.—The Office of Tourism, 
2931  Trade, and Economic Development may revoke or modify any written 
2932  decision qualifying, certifying, or otherwise granting 
2933  eligibility for tax credits under this section if it is 
2934  discovered that the tax credit applicant submitted any false 
2935  statement, representation, or certification in any application, 
2936  record, report, plan, or other document filed in an attempt to 
2937  receive tax credits under this section. The Office of Tourism, 
2938  Trade, and Economic Development shall immediately notify the 
2939  Department of Revenue of any revoked or modified orders 
2940  affecting previously granted tax credits. Additionally, the 
2941  applicant must notify the Department of Revenue of any change in 
2942  its tax credit claimed. 
2943         (c) Forfeiture of tax credits.—A determination by the 
2944  Department of Revenue, as a result of an audit or examination by 
2945  the Department of Revenue or from information received from the 
2946  Office of Film and Entertainment, that an applicant received tax 
2947  credits pursuant to this section to which the applicant was not 
2948  entitled is grounds for forfeiture of previously claimed and 
2949  received tax credits. The applicant is responsible for returning 
2950  forfeited tax credits to the Department of Revenue, and such 
2951  funds shall be paid into the General Revenue Fund of the state. 
2952  Tax credits purchased in good faith are not subject to 
2953  forfeiture unless the transferee submitted fraudulent 
2954  information in the purchase or failed to meet the requirements 
2955  in subsection (5). 
2956         (d) Fraudulent claims.—Any applicant that submits 
2957  fraudulent information under this section is liable for 
2958  reimbursement of the reasonable costs and fees associated with 
2959  the review, processing, investigation, and prosecution of the 
2960  fraudulent claim. An applicant that obtains a credit payment 
2961  under this section through a claim that is fraudulent is liable 
2962  for reimbursement of the credit amount plus a penalty in an 
2963  amount double the credit amount. The penalty is in addition to 
2964  any criminal penalty to which the applicant is liable for the 
2965  same acts. The applicant is also liable for costs and fees 
2966  incurred by the state in investigating and prosecuting the 
2967  fraudulent claim. 
2968         (9) ANNUAL REPORT.—Each October 1, the Office of Film and 
2969  Entertainment shall provide an annual report for the previous 
2970  fiscal year to the Governor, the President of the Senate, and 
2971  the Speaker of the House of Representatives which outlines the 
2972  return on investment and economic benefits to the state. 
2973         (10) REPEAL.—This section is repealed July 1, 2015, except 
2974  that the tax credit carryforward provided in this section shall 
2975  continue to be valid for the period specified. 
2976         Section 20. Effective July 1, 2010, subsection (5) of 
2977  section 288.1258, Florida Statutes, is amended to read: 
2978         288.1258 Entertainment industry qualified production 
2979  companies; application procedure; categories; duties of the 
2980  Department of Revenue; records and reports.— 
2981         (5) RELATIONSHIP OF TAX EXEMPTIONS AND INCENTIVES TO 
2982  INDUSTRY GROWTH; REPORT TO THE LEGISLATURE.—The Office of Film 
2983  and Entertainment shall keep annual records from the information 
2984  provided on taxpayer applications for tax exemption certificates 
2985  beginning January 1, 2001. These records shall reflect a ratio 
2986  percentage comparison of the annual amount of funds exempted 
2987  sales and use tax exemptions under this section and incentives 
2988  awarded pursuant to s. 288.1284 to the estimated amount of funds 
2989  expended by certified productions, including productions that 
2990  received incentives pursuant to s. 288.1254 in relation to 
2991  entertainment industry products. These records also shall 
2992  reflect a separate ratio of the annual amount of sales and use 
2993  tax exemptions under this section, plus the incentives awarded 
2994  pursuant to s. 288.1254 to the estimated amount of funds 
2995  expended by certified productions. In addition, the office shall 
2996  maintain data showing annual growth in Florida-based 
2997  entertainment industry companies and entertainment industry 
2998  employment and wages. The Office of Film and Entertainment shall 
2999  report this information to the Legislature by no later than 
3000  December 1 of each year. 
3001         Section 21. Effective July 1, 2010, section 288.9552, 
3002  Florida Statutes, is created to read: 
3003         288.9552 Florida Research Commercialization Matching Grant 
3004  Program.— 
3005         (1) PURPOSE; GOALS AND OBJECTIVES; CREATION OF PROGRAM.— 
3006         (a) The purpose of the Florida Research Commercialization 
3007  Matching Grant Program is to increase the amount of federal 
3008  funding to this state which will produce the kind of distinctive 
3009  technologies that drive today’s knowledge-based economy. By 
3010  leveraging federal, state, and private-sector resources, the 
3011  Legislature intends that program accelerate the innovation 
3012  process and more efficiently transform research results into 
3013  products in the marketplace. 
3014         (b) The matching grant program is specifically intended to 
3015  be a catalyst for small or startup companies that can take 
3016  advantage of federal and state partnerships in order to 
3017  accelerate their growth and market penetration by helping them 
3018  to overcome the funding gap faced by many small companies that 
3019  are based in this state. Specific goals and objectives of the 
3020  program include: 
3021         1. Increasing the amount of federal research moneys 
3022  received by small businesses in this state through awards from 
3023  the Small Business Innovation Research Program and the Small 
3024  Business Technology Transfer Program of the Office of Technology 
3025  of the United States Small Business Administration. 
3026         2. Accelerating the entry of new technology-based products 
3027  into the marketplace. 
3028         3. Producing additional technology-based jobs for the 
3029  state. 
3030         4. Providing leveraged resources to increase the 
3031  effectiveness and success of applicants’ projects. 
3032         5. Speeding commercialization of promising technologies. 
3033         6. Encouraging the establishment and growth of high 
3034  quality, advanced technology firms in the state. 
3035         7. Accelerating the rate of investment and enhancing the 
3036  state’s investment infrastructure. 
3037         (c) The Florida Research Commercialization Matching Grant 
3038  Program is created for the purpose of accomplishing the goals 
3039  and objectives specified in this section. 
3040         (2) ADMINISTRATION.—The Florida Institute for the 
3041  Commercialization of Public Research shall develop programmatic 
3042  policy, ensure statewide applicability of the matching grant 
3043  program, establish criteria for grant awards, approve grant 
3044  awards, and review program progress and results. 
3045         (3) ELIGIBILITY GUIDELINES.—A qualified applicant must: 
3046         (a) Be a business entity that is registered with the 
3047  Secretary of State to operate in this state. The qualified 
3048  applicant must also have its primary office and a majority of 
3049  its employees domiciled in Florida, and its principal research 
3050  activities must be conducted in the state. 
3051         (b) Be a small company for which a state matching grant is 
3052  necessary for project development and implementation. 
3053         (c) Have received a Phase I award under the federal Small 
3054  Business Innovation Research Program or Small Business 
3055  Technology Transfer Program and have received an invitation to 
3056  submit an application for a Phase II award. If a Phase II award 
3057  has already been issued, the end date of the federal award must 
3058  be identified and justification must be provided as to how these 
3059  additional funds will enhance, not supplant, the existing award. 
3060         (d) Use federal, local, and private resources to the 
3061  maximum extent possible. Total project funding shall demonstrate 
3062  that: 
3063         1. Private-sector investments offset the total cost of the 
3064  project; and 
3065         2. At least 75 percent of the project’s total funding is 
3066  from sources other than the state grant. 
3067         (e) Conduct the project funded by the matching grant 
3068  program in this state. 
3069         (4) PROGRAM ADMINISTRATOR.—Subject to appropriations, the 
3070  Florida Institute for the Commercialization of Public Research 
3071  shall serve as program administrator. The institute may contract 
3072  for the performance of a technology review and related functions 
3073  with a third party. Not more than 5 percent of a legislative 
3074  appropriation may be used for administrative purposes. The 
3075  responsibilities of the program administrator include, but are 
3076  not limited to: 
3077         (a) Coordinating and supporting the grant review, approval, 
3078  and contracting activities; 
3079         (b) Administering the grant-selection process, including, 
3080  but not limited to, issuing open-call requests for grant 
3081  applications and receiving, reviewing, and processing grant 
3082  applications; 
3083         (c) Serving as grant contract manager for recipients of a 
3084  matching grant; 
3085         (d) Reporting program progress and results; and 
3086         (e) Establishing a mechanism by which information regarding 
3087  grant projects may be made available to facilitate additional 
3088  investment by individual investors, investment for early start 
3089  up costs, or venture capital investment. 
3090         (5) APPLICATION REVIEW.—An application for a matching grant 
3091  award must be reviewed and approved or denied within 45 days 
3092  after receipt. 
3093         (6) FIDUCIARY.—The institute shall award a grant to a 
3094  qualified applicant if: 
3095         (a) The qualified applicant demonstrates that it has 
3096  obtained a Phase II award under the federal Small Business 
3097  Innovation Research Program or Small Business Technology 
3098  Transfer Program; and 
3099         (b) The qualified applicant executes a performance contract 
3100  with the institute. 
3101 
3102  The institute shall release the grant to a qualified applicant 
3103  upon completion of all contract requirements. 
3104         (7) AWARDS.—The matching grant program may make one-time 
3105  awards of up to $250,000 per project to a qualified applicant. 
3106         (8) REPORTING.—Beginning December 1, 2011, and annually 
3107  thereafter, the institute shall transmit a report relating to 
3108  the grants awarded under the program to the Governor, the 
3109  President of the Senate, and the Speaker of the House of 
3110  Representatives for the previous fiscal year. 
3111         Section 22. Effective July 1, 2010, section 290.00677, 
3112  Florida Statutes, is amended to read: 
3113         290.00677 Rural enterprise zones; special qualifications.— 
3114         (1) Notwithstanding the enterprise zone residency 
3115  requirements set out in s. 212.096(1)(c), eligible businesses as 
3116  defined by s. 212.096(1)(a), located in rural enterprise zones 
3117  as defined by s. 290.004, may receive the basic minimum credit 
3118  provided under s. 212.096 for creating a new job and hiring a 
3119  person residing within the jurisdiction of a rural community 
3120  county, as defined by s. 288.106(2) s. 288.106(1)(r). All other 
3121  provisions of s. 212.096, including, but not limited to, those 
3122  relating to the award of enhanced credits, apply to such 
3123  businesses. 
3124         (2) Notwithstanding the enterprise zone residency 
3125  requirements set out in s. 220.03(1)(q), businesses as defined 
3126  by s. 220.03(1)(c), located in rural enterprise zones as defined 
3127  in s. 290.004, may receive the basic minimum credit provided 
3128  under s. 220.181 for creating a new job and hiring a person 
3129  residing within the jurisdiction of a rural community county, as 
3130  defined by s. 288.106(2) s. 288.106(1)(r). All other provisions 
3131  of s. 220.181, including, but not limited to, those relating to 
3132  the award of enhanced credits apply to such businesses. 
3133         Section 23. Effective July 1, 2010, section 373.441, 
3134  Florida Statutes, is amended to read: 
3135         373.441 Role of counties, municipalities, and local 
3136  pollution control programs in permit processing; delegation.— 
3137         (1) The department in consultation with the water 
3138  management districts shall, by December 1, 1994, adopt rules to 
3139  guide the participation of counties, municipalities, and local 
3140  pollution control programs in an efficient, streamlined 
3141  permitting system. Such rules must shall seek to increase 
3142  governmental efficiency, shall maintain environmental standards, 
3143  and shall include consideration of the following: 
3144         (a) Provisions under which the environmental resource 
3145  permit program are shall be delegated, upon approval of the 
3146  department and the appropriate water management districts, only 
3147  to a county, municipality, or local pollution control program 
3148  that which has the financial, technical, and administrative 
3149  capabilities and desire to implement and enforce the program; 
3150         (b) Provisions under which a locally delegated permit 
3151  program may have stricter environmental standards than state 
3152  standards; 
3153         (c) Provisions for identifying and reconciling any 
3154  duplicative permitting by January 1, 1995; 
3155         (d) Provisions for timely and cost-efficient notification 
3156  by the reviewing agency of permit applications, and permit 
3157  requirements, to counties, municipalities, local pollution 
3158  control programs, the department, or water management districts, 
3159  as appropriate; 
3160         (e) Provisions for ensuring the consistency of permit 
3161  applications with local comprehensive plans; 
3162         (f) Provisions for the partial delegation of the 
3163  environmental resource permit program to counties, 
3164  municipalities, or local pollution control programs, and 
3165  standards and criteria to be employed in the implementation of 
3166  such delegation by counties, municipalities, and local pollution 
3167  control programs; 
3168         (g) Special provisions under which the environmental 
3169  resource permit program may be delegated to counties having with 
3170  populations of 75,000 or fewer less, or municipalities with, or 
3171  local pollution control programs serving, populations of 50,000 
3172  or fewer less; and 
3173         (h) Provisions for the applicability of chapter 120 to 
3174  local government programs when the environmental resource permit 
3175  program is delegated to counties, municipalities, or local 
3176  pollution control programs; and 
3177         (i) Provisions for a local government to petition the 
3178  Governor and Cabinet for the review of a request for a 
3179  delegation of authority which has not been approved or denied 
3180  within 1 year after being initiated. 
3181         (2) Any denial by the department of a local government’s 
3182  request for a delegation of authority must provide specific 
3183  detail of those statutory or rule provisions that were not 
3184  satisfied. Such detail shall also include specific actions that 
3185  can be taken in order to allow for the delegation of authority. 
3186  A local government, upon being denied a request for a delegation 
3187  of authority, may petition the Governor and Cabinet for a review 
3188  of the request. The Governor and Cabinet may reverse the 
3189  decision of the department and may provide any necessary 
3190  conditions to allow the delegation of authority to occur. 
3191         (3)� Delegation of authority shall be approved if the local 
3192  government meets the requirements set forth in rule 62-344, 
3193  Florida Administrative Code. This section does not require a 
3194  local government to seek delegation of the environmental 
3195  resource permit program. 
3196         (4)(2) Nothing in this section affects or modifies land 
3197  development regulations adopted by a local government to 
3198  implement its comprehensive plan pursuant to chapter 163. 
3199         (5)(3) The department shall review environmental resource 
3200  permit applications for electrical distribution and transmission 
3201  lines and other facilities related to the production, 
3202  transmission, and distribution of electricity which are not 
3203  certified under ss. 403.52-403.5365, the Florida Electric 
3204  Transmission Line Siting Act, regulated under this part. 
3205         Section 24. Effective July 1, 2010, subsection (41) is 
3206  added to section 403.061, Florida Statutes, to read: 
3207         403.061 Department; powers and duties.—The department shall 
3208  have the power and the duty to control and prohibit pollution of 
3209  air and water in accordance with the law and rules adopted and 
3210  promulgated by it and, for this purpose, to: 
3211         (41) Expand the use of online self-certification for 
3212  appropriate exemptions and general permits issued by the 
3213  department or the water management districts if such expansion 
3214  is economically feasible. Notwithstanding any other provisions 
3215  of law, a local government may not specify the method or form 
3216  for documenting that a project qualifies for an exemption or 
3217  meets the requirements for a permit under chapter 161, chapter 
3218  253, chapter 373, or this chapter. This preclusion of local 
3219  government authority extends to Internet-based department 
3220  programs that provide for self-certification. 
3221 
3222  The department shall implement such programs in conjunction with 
3223  its other powers and duties and shall place special emphasis on 
3224  reducing and eliminating contamination that presents a threat to 
3225  humans, animals or plants, or to the environment. 
3226         Section 25. The Office of Program Policy Analysis and 
3227  Government Accountability shall review and evaluate the Florida 
3228  Enterprise Zone Program in ss. 290.001-290.014, Florida 
3229  Statutes, over the 2010 interim, and submit a report of its 
3230  findings and recommendations to the Governor, the President of 
3231  the Senate, and the Speaker of the House of Representatives by 
3232  January 11, 2011. The review shall include, but need not be 
3233  limited to: how the program has changed over the years since it 
3234  was created; whether the program is effectively and efficiently 
3235  addressing the issues that precipitated its creation; the direct 
3236  and indirect costs of the program to the state and local 
3237  governments that participate; whether the program’s tax 
3238  incentives are effectively designed to benefit economically 
3239  distressed or high-poverty areas and their residents and 
3240  business owners; and whether the application, review, and 
3241  approval processes are transparent, effective, and efficient. 
3242         Section 26. Funds in Specific Appropriation 2649 of chapter 
3243  2008-152, Laws of Florida, for Space and Aerospace 
3244  Infrastructure to make improvements to Launch Complex 36 on the 
3245  45th Space Wing property may also be used for improvements to 
3246  other launch complexes and space transportation facilities in 
3247  order to attract new space vehicle testing and launch businesses 
3248  to the state; to address intermodal requirements and impacts of 
3249  the launch ranges, spaceports, and other space transportation 
3250  facilities; to advance aerospace technology to meet the current 
3251  and future needs of the United States commercial space 
3252  transportation industry; and to assist in the development of 
3253  joint-use facilities and technology that support aviation and 
3254  aerospace operations, including high-altitude and suborbital 
3255  flights and range technology development. 
3256         Section 27. Effective July 1, 2010, the following 
3257  appropriations for the 2010-2011 state fiscal year are 
3258  authorized: 
3259         (1) To the Office of Tourism, Trade, and Economic 
3260  Development within the Office of the Governor, the sum of 
3261  $3,839,943 in nonrecurring funds from the General Revenue Fund 
3262  to fund the operations of Space Florida. 
3263         (2) To the Space Business Investment and Financial Services 
3264  Trust Fund, the sum of $10 million in nonrecurring funds from 
3265  the General Revenue Fund. Notwithstanding s. 216.301 and 
3266  pursuant to s. 216.351, any remaining funds from this 
3267  appropriation as of June 30, 2011, shall remain in the trust 
3268  fund and be available for carrying out the purpose of the trust 
3269  fund. 
3270         (3) To the Office of Tourism, Trade, and Economic 
3271  Development within the Office of the Governor, the sum of $3 
3272  million in nonrecurring general revenue for the exclusive 
3273  purpose of providing targeted-business-development support 
3274  services and business recruitment through Space Florida. 
3275  Activities and services may include securing federal programs 
3276  and processes, identifying and securing new contract and grant 
3277  opportunities for Florida businesses, assisting businesses in 
3278  establishing operations, securing necessary qualifications and 
3279  approvals, obtaining capital, and engaging company and federal 
3280  officials to site new program elements including research, 
3281  design, testing, and manufacturing work packages in Florida. 
3282  Emphasis will be placed on assisting small- to medium-sized 
3283  businesses on a statewide basis. These funds may not be used for 
3284  administrative or operational costs of Space Florida. 
3285         (4) To the Office of Tourism, Trade and Economic 
3286  Development within the Office of the Governor, the sum of $3.2 
3287  million in nonrecurring general revenue exclusively for Space 
3288  Florida to retrain workers as the result of the retirement of 
3289  the Space Shuttle Program. 
3290         Section 28. (1) The Legislature finds that it is in the 
3291  best interests of the state to identify surplus properties and 
3292  dispose of properties owned by the state which are unnecessary 
3293  to achieving the state’s responsibilities, which may cost more 
3294  to maintain than the revenue generated, and which serve no 
3295  public purpose. 
3296         (2) On or before July 1, 2010, and annually thereafter, all 
3297  state agencies owning or operating state-owned real property 
3298  shall submit inventory data to the Department of Environmental 
3299  Protection in a format as prescribed by the department. 
3300         (3) By October 1, 2010, and annually thereafter, the 
3301  Department of Environmental Protection shall submit to the 
3302  Governor, the President of the Senate, and the Speaker of the 
3303  House of Representatives a report that lists state-owned real 
3304  property recommended for disposition. 
3305         (4) Consistent with federal law and any bond covenants, the 
3306  proceeds of the sale of real property under this section shall 
3307  be deposited in the General Revenue Fund to be used, to the 
3308  extent practical, for activities supporting economic development 
3309  or as directed by the Legislature. 
3310         Section 29. Before the 2013 Regular Session of the 
3311  Legislature, the Office of Program Policy Analysis and 
3312  Government Accountability shall conduct a review and evaluation 
3313  of the effectiveness and viability of the Florida Research 
3314  Commercialization Matching Grant Program. The office shall 
3315  specifically evaluate the use of federal grants and private 
3316  investment and the creation of new businesses and jobs. The 
3317  office shall also recommend outcome measures for further 
3318  evaluation of the program. The office shall submit a report of 
3319  its findings and recommendations to the Governor, the President 
3320  of the Senate, and the Speaker of the House of Representatives 
3321  by January 15, 2013. 
3322         Section 30.  The Legislature hereby reauthorizes the 
3323  following: 
3324         (1) Any exemption granted for any project for which an 
3325  application for development approval has been approved or filed 
3326  pursuant to s. 380.06, Florida Statutes, or for which a complete 
3327  development application or rescission request has been approved 
3328  or is pending, and the application or rescission process is 
3329  continuing in good faith, within a development that is located 
3330  within an area that qualified for an exemption under s. 380.06, 
3331  Florida Statutes, as amended by chapter 2009-96, Laws of 
3332  Florida. 
3333         (2) Any 2-year extension authorized and timely applied for 
3334  pursuant to section 14 of chapter 2009-96, Laws of Florida. 
3335         (3) Any amendment to a local comprehensive plan adopted 
3336  pursuant to s. 163.3184, Florida Statutes, as amended by chapter 
3337  2009-96, Laws of Florida, which authorizes and implements a 
3338  transportation concurrency exception area pursuant to s. 
3339  163.3180, Florida Statutes, as amended by chapter 2009-96, Laws 
3340  of Florida. 
3341         (4) This section is intended to be remedial in nature and 
3342  to reenact provisions of existing law. This act shall apply 
3343  retroactively to all actions addressed in this section and 
3344  therefore to any such actions pending as of the effective date 
3345  of this act. 
3346         Section 31. (1)� Except as provided in subsection (4), a 
3347  development order issued by a local government, building permit, 
3348  permit issued by the Department of Environmental Protection, or 
3349  permit issued by a water management district pursuant to part IV 
3350  of chapter 373, Florida Statutes, which has an expiration date 
3351  from September 1, 2008, through January 1, 2012, is extended and 
3352  renewed for a period of 2 years following its previously 
3353  scheduled date of expiration. This 2-year extension also applies 
3354  to build-out dates including any extension of build-out date 
3355  that was granted previously under s. 380.06(19)(c), Florida 
3356  Statutes. This section does not prohibit conversion from the 
3357  construction phase to the operation phase upon completion of 
3358  construction. This extension is in addition to a 2-year permit 
3359  extension under s. 14 of chapter 2009-96, Laws of Florida. 
3360         (2) The commencement and completion dates for any required 
3361  mitigation associated with a phased construction project are 
3362  extended such that mitigation takes place in the same timeframe 
3363  relative to the phase as originally permitted. 
3364         (3) The holder of a valid permit or other authorization 
3365  that is eligible for the 2-year extension must notify the 
3366  authorizing agency in writing by December 31, 2010, identifying 
3367  the specific authorization for which the holder intends to use 
3368  the extension and the anticipated timeframe for acting on the 
3369  authorization. 
3370         (4) The extension provided for in subsection (1) does not 
3371  apply to: 
3372         (a)� A permit or other authorization under any programmatic 
3373  or regional general permit issued by the Army Corps of 
3374  Engineers. 
3375         (b)� A permit or other authorization held by an owner or 
3376  operator determined to be in significant noncompliance with the 
3377  conditions of the permit or authorization as established through 
3378  the issuance of a warning letter or notice of violation, the 
3379  initiation of formal enforcement, or other equivalent action by 
3380  the authorizing agency. 
3381         (c)� A permit or other authorization, if granted an 
3382  extension that would delay or prevent compliance with a court 
3383  order. 
3384         (5)� Permits extended under this section shall continue to 
3385  be governed by rules in effect at the time the permit was 
3386  issued, except if it can be demonstrated that the rules in 
3387  effect at the time the permit was issued would create an 
3388  immediate threat to public safety or health. This provision 
3389  applies to any modification of the plans, terms, and conditions 
3390  of the permit which lessens the environmental impact, except 
3391  that any such modification does not extend the time limit beyond 
3392  2 additional years. 
3393         (6)� This section does not impair the authority of a county 
3394  or municipality to require the owner of a property that has 
3395  notified the county or municipality of the owner’s intention to 
3396  receive the extension of time granted by this section to 
3397  maintain and secure the property in a safe and sanitary 
3398  condition in compliance with applicable laws and ordinances. 
3399         Section 32. Section 47 of chapter 2009-82, Laws of Florida, 
3400  is amended to read: 
3401         Section 47. In order to implement Specific Appropriation 
3402  1570 of the 2009-2010 General Appropriations Act: 
3403         (1) The intent of the Legislature is to ensure that 
3404  residents of the state derive the maximum possible economic 
3405  benefit from the federal first-time homebuyer tax credit created 
3406  through The American Recovery and Reinvestment Act of 2009 by 
3407  providing subordinate down payment assistance loans to first 
3408  time homebuyers for owner-occupied primary residences which can 
3409  be repaid by the income tax refund the homebuyer is entitled to 
3410  under the First Time Homebuyer Credit. The state program shall 
3411  be called the “Florida Homebuyer Opportunity Program.” 
3412         (2) The Florida Housing Finance Corporation shall 
3413  administer the Florida Homebuyer Opportunity Program to optimize 
3414  eligibility for conventional, VA, USDA, FHA, and other loan 
3415  programs through the State Housing Initiatives Partnership 
3416  program in accordance with ss. 420.907-420.9079, Florida 
3417  Statutes, and the provisions of this section. 
3418         (3) Prior to December 1, 2009, or any later date 
3419  established by the Internal Revenue Service for such purchases, 
3420  counties and eligible municipalities receiving funds shall 
3421  expend the funds appropriated under Specific Appropriation 1570A 
3422  only to provide subordinate loans to prospective first-time 
3423  homebuyers under the Florida Homebuyer Opportunity Program 
3424  pursuant to this section, except that up to 10 percent of such 
3425  funds may be used to cover administrative expenses of the 
3426  counties and eligible municipalities to implement the Florida 
3427  Homebuyer Opportunity Program, and not more than .25 percent may 
3428  be used to compensate the Florida Housing Finance Corporation 
3429  for the expenses associated with compliance monitoring. The 
3430  funds appropriated under Specific Appropriation 1570A may not be 
3431  used for any other program currently existing under ss. 420.907 
3432  420.9079, Florida Statutes. Thereafter, the funds shall be 
3433  expended in accordance with ss. 420.907-420.9079, Florida 
3434  Statutes. 
3435         (4) Notwithstanding s. 420.9075, Florida Statutes, for 
3436  purposes of the Florida Homebuyer Opportunity Program, the 
3437  following exceptions shall apply: 
3438         (a) The maximum income limit shall be an adjusted gross 
3439  income of $75,000 for single taxpayer households or $150,000 for 
3440  joint-filing taxpayer households, which is equal to that 
3441  permitted by the American Recovery and Reinvestment Act of 2009; 
3442         (b) There is no requirement to reserve 30 percent of the 
3443  funds for awards to very-low-income persons or 30 percent of the 
3444  funds for awards to low-income persons; 
3445         (c) There is no requirement to expend 75 percent of funds 
3446  for construction, rehabilitation, or emergency repair; and 
3447         (d) The principal balance of the loans provided may not 
3448  exceed 10 percent of the purchase price or $8,000, whichever is 
3449  less. 
3450         (5) Funds shall be expended under a newly created strategy 
3451  in the local housing assistance plan to implement the Florida 
3452  Homebuyer Opportunity Program. 
3453         (6) The homebuyer shall be expected to use their federal 
3454  income tax refund to fully repay the loan. If the county or 
3455  eligible municipality receives repayment from the homebuyer 
3456  within 18 months after the closing date of the loan, the county 
3457  or eligible municipality shall waive all interest charges. A 
3458  homebuyer who fails to fully repay the loan within the earlier 
3459  of 18 months or 10 days after the receipt of their federal 
3460  income tax refund, shall be subject to repayment terms provided 
3461  in the local housing assistance plan, including penalties for 
3462  not using his or her refund for repayment. Penalties may not 
3463  exceed 10 percent of the loan amount and shall be included in 
3464  the loan agreement with the homebuyer. 
3465         (7) All funds repaid to a county or eligible municipality 
3466  shall be considered “program income” as defined in s. 
3467  420.9071(24), Florida Statutes. 
3468         (8) In order to maximize the effect of the funding, the 
3469  counties and eligible municipalities are encouraged to work with 
3470  private lenders to provide additional funds to support the 
3471  initiative. However, in all instances, the counties and eligible 
3472  municipalities shall make and hold the subordinate loan. 
3473         (9) This section expires July 1, 2011 2010. 
3474         Section 33. Preference to Florida residents.— 
3475         (1) Each contract for construction which is funded by state 
3476  funds must contain a provision requiring the contractor to give 
3477  preference to the employment of state residents in the 
3478  performance of the work on the project if state residents have 
3479  substantially equal qualifications to those of nonresidents. A 
3480  contract for construction funded by local funds may contain such 
3481  a provision. 
3482         (a) As used in this section, “substantially equal 
3483  qualifications” means the qualifications of two or more persons 
3484  among whom the employer cannot make a reasonable determination 
3485  that the qualifications held by one person are better suited for 
3486  the position than the qualifications held by the other parties. 
3487         (b) A contractor required to employ Florida residents must 
3488  contact the Agency for Workforce Innovation to post the 
3489  contractor’s employment needs in the state’s job bank system. 
3490         (2) No contract shall be let to any person refusing to 
3491  execute an agreement containing the aforementioned provisions. 
3492  However, in work involving the expenditure of federal aid funds, 
3493  this section may not be enforced in such a manner as to conflict 
3494  with or be contrary to federal law prescribing a labor 
3495  preference to honorably discharged soldiers, sailors, and 
3496  marines, or prohibiting as unlawful any other preference or 
3497  discrimination among the citizens of the United States. 
3498         Section 34. The sum of $10 million is appropriated from the 
3499  General Revenue Fund to the Florida Institute for the 
3500  Commercialization of Public Research for the 2010-2011 fiscal 
3501  year to fund the Phase I Florida Research Commercialization 
3502  Matching Grants authorized in s. 288.9552, Florida Statutes. 
3503         Section 35. Subject to an appropriation by the Legislature, 
3504  funds shall be made available to the Board of Governors of the 
3505  State University System from the General Revenue Fund solely to 
3506  provide early stage seed-capital funding to proposals applying 
3507  for the State University Research Commercialization Assistance 
3508  Grant Program created by s. 2 of chapter 2007-189, Laws of 
3509  Florida. Funds must be disbursed by the Board of Governors 
3510  pursuant to grant agreements and contracts by the Florida 
3511  Technology, Research, and Scholarship Board. 
3512         Section 36. The sum of $5 million in nonrecurring general 
3513  revenue shall be provided to the Florida Export Finance 
3514  Corporation for the purpose of capitalizing a self-sustaining 
3515  cash collateral fund to be available to lenders participating in 
3516  the corporation’s existing loan guarantee program. The cash 
3517  collateral fund must complement the corporation’s existing loan 
3518  and loan guarantee programs and otherwise comply with the 
3519  requirements of part V of chapter 288, Florida Statutes. 
3520         Section 37. The Legislature finds that this act fulfills an 
3521  important state interest. 
3522         Section 38. If any provision of this act or the application 
3523  thereof to any person or circumstance is held invalid, the 
3524  invalidity does not affect other provisions or applications of 
3525  this act which can be given effect without the invalid provision 
3526  or application, and to this end the provisions of this act are 
3527  severable. 
3528         Section 39. Except as otherwise expressly provided in this 
3529  act, this act shall take effect upon becoming a law.