Bill Amendment: FL S0406 | 2013 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: Economic Development

Status: 2013-05-20 - Chapter No. 2013-42, companion bill(s) passed, see CS/CS/HB 579 (Ch. 2013-198), HB 4013 (Ch. 2013-96), CS/CS/HB 7007 (Ch. 2013-39), SB 1500 (Ch. 2013-40) [S0406 Detail]

Download: Florida-2013-S0406-Appropriations_Subcommittee_on_Transportation_Tourism_and_Economic_Development_Committee_Amendment_375236.html

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       Florida Senate - 2013                        COMMITTEE AMENDMENT
       Bill No. SB 406
       
       
       
       
       
       
                                Barcode 375236                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/15/2013           .                                
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       Appropriations Subcommittee on Transportation, Tourism, and
       Economic Development (Gardiner) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 264 and 265
    4  insert:
    5         Section 3. Paragraph (o) of subsection (5) of section
    6  212.08, Florida Statutes, is amended to read:
    7         212.08 Sales, rental, use, consumption, distribution, and
    8  storage tax; specified exemptions.—The sale at retail, the
    9  rental, the use, the consumption, the distribution, and the
   10  storage to be used or consumed in this state of the following
   11  are hereby specifically exempt from the tax imposed by this
   12  chapter.
   13         (5) EXEMPTIONS; ACCOUNT OF USE.—
   14         (o) Building materials in redevelopment projects.—
   15         1. As used in this paragraph, the term:
   16         a. “Building materials” means tangible personal property
   17  that becomes a component part of a housing project or a mixed
   18  use project.
   19         b. “Housing project” means the conversion of an existing
   20  manufacturing or industrial building to a housing unit which is
   21  units in an urban high-crime area, an enterprise zone, an
   22  empowerment zone, a Front Porch Community, a designated
   23  brownfield site for which a rehabilitation agreement with the
   24  Department of Environmental Protection or a local government
   25  delegated by the Department of Environmental Protection has been
   26  executed under s. 376.80 and any abutting real property parcel
   27  within a brownfield area, or an urban infill area; and in which
   28  the developer agrees to set aside at least 20 percent of the
   29  housing units in the project for low-income and moderate-income
   30  persons or the construction in a designated brownfield area of
   31  affordable housing for persons described in s. 420.0004(9),
   32  (11), (12), or (17) or in s. 159.603(7).
   33         c. “Mixed-use project” means the conversion of an existing
   34  manufacturing or industrial building to mixed-use units that
   35  include artists’ studios, art and entertainment services, or
   36  other compatible uses. A mixed-use project must be located in an
   37  urban high-crime area, an enterprise zone, an empowerment zone,
   38  a Front Porch Community, a designated brownfield site for which
   39  a rehabilitation agreement with the Department of Environmental
   40  Protection or a local government delegated by the Department of
   41  Environmental Protection has been executed under s. 376.80 and
   42  any abutting real property parcel within a brownfield area, or
   43  an urban infill area;, and the developer must agree to set aside
   44  at least 20 percent of the square footage of the project for
   45  low-income and moderate-income housing.
   46         d. “Substantially completed” has the same meaning as
   47  provided in s. 192.042(1).
   48         2. Building materials used in the construction of a housing
   49  project or mixed-use project are exempt from the tax imposed by
   50  this chapter upon an affirmative showing to the satisfaction of
   51  the department that the requirements of this paragraph have been
   52  met. This exemption inures to the owner through a refund of
   53  previously paid taxes. To receive this refund, the owner must
   54  file an application under oath with the department which
   55  includes:
   56         a. The name and address of the owner.
   57         b. The address and assessment roll parcel number of the
   58  project for which a refund is sought.
   59         c. A copy of the building permit issued for the project.
   60         d. A certification by the local building code inspector
   61  that the project is substantially completed.
   62         e. A sworn statement, under penalty of perjury, from the
   63  general contractor licensed in this state with whom the owner
   64  contracted to construct the project, which statement lists the
   65  building materials used in the construction of the project and
   66  the actual cost thereof, and the amount of sales tax paid on
   67  these materials. If a general contractor was not used, the owner
   68  shall provide this information in a sworn statement, under
   69  penalty of perjury. Copies of invoices evidencing payment of
   70  sales tax must be attached to the sworn statement.
   71         3. An application for a refund under this paragraph must be
   72  submitted to the department within 6 months after the date the
   73  project is deemed to be substantially completed by the local
   74  building code inspector. Within 30 working days after receipt of
   75  the application, the department shall determine if it meets the
   76  requirements of this paragraph. A refund approved pursuant to
   77  this paragraph shall be made within 30 days after formal
   78  approval of the application by the department.
   79         4. The department shall establish by rule an application
   80  form and criteria for establishing eligibility for exemption
   81  under this paragraph.
   82         5. The exemption shall apply to purchases of materials on
   83  or after July 1, 2000.
   84         Section 4. Paragraphs (c) and (d) of subsection (1),
   85  subsections (2) and (3), and paragraphs (a), (b), and (f) of
   86  subsection (4) of section 288.107, Florida Statutes, are amended
   87  to read:
   88         288.107 Brownfield redevelopment bonus refunds.—
   89         (1) DEFINITIONS.—As used in this section:
   90         (c) “Brownfield area eligible for bonus refunds” means a
   91  brownfield site for which a rehabilitation agreement with the
   92  Department of Environmental Protection or a local government
   93  delegated by the Department of Environmental Protection has been
   94  executed under s. 376.80 and any abutting real property parcel
   95  within a brownfield contiguous area of one or more brownfield
   96  sites, some of which may not be contaminated, and which has been
   97  designated by a local government by resolution under s. 376.80.
   98  Such areas may include all or portions of community
   99  redevelopment areas, enterprise zones, empowerment zones, other
  100  such designated economically deprived communities and areas, and
  101  Environmental-Protection-Agency-designated brownfield pilot
  102  projects.
  103         (d) “Eligible business” means:
  104         1. A qualified target industry business as defined in s.
  105  288.106(2); or
  106         2. A business that can demonstrate a fixed capital
  107  investment of at least $2 million in mixed-use business
  108  activities, including multiunit housing, commercial, retail, and
  109  industrial in brownfield areas eligible for bonus refunds, or at
  110  least $500,000 in brownfield areas that do not require site
  111  cleanup, and that provides benefits to its employees.
  112         (2) BROWNFIELD REDEVELOPMENT BONUS REFUND.—Bonus refunds
  113  shall be approved by the department as specified in the final
  114  order and allowed from the account as follows:
  115         (a) A bonus refund of $2,500 shall be allowed to any
  116  qualified target industry business as defined in s. 288.106 for
  117  each new Florida job created in a brownfield area eligible for
  118  bonus refunds which that is claimed on the qualified target
  119  industry business’s annual refund claim authorized in s.
  120  288.106(6).
  121         (b) A bonus refund of up to $2,500 shall be allowed to any
  122  other eligible business as defined in subparagraph (1)(d)2. for
  123  each new Florida job created in a brownfield area eligible for
  124  bonus refunds which that is claimed under an annual claim
  125  procedure similar to the annual refund claim authorized in s.
  126  288.106(6). The amount of the refund shall be equal to 20
  127  percent of the average annual wage for the jobs created.
  128         (3) CRITERIA.—The minimum criteria for participation in the
  129  brownfield redevelopment bonus refund are:
  130         (a) The creation of at least 10 new full-time permanent
  131  jobs. Such jobs shall not include construction or site
  132  rehabilitation jobs associated with the implementation of a
  133  brownfield site agreement as described in s. 376.80(5).
  134         (b) The completion of a fixed capital investment of at
  135  least $2 million in mixed-use business activities, including
  136  multiunit housing, commercial, retail, and industrial in
  137  brownfield areas eligible for bonus refunds, or at least
  138  $500,000 in brownfield areas that do not require site cleanup,
  139  by an eligible business applying for a refund under paragraph
  140  (2)(b) which provides benefits to its employees.
  141         (c) That the designation as a brownfield will diversify and
  142  strengthen the economy of the area surrounding the site.
  143         (d) That the designation as a brownfield will promote
  144  capital investment in the area beyond that contemplated for the
  145  rehabilitation of the site.
  146         (e) A resolution adopted by the governing board of the
  147  county or municipality in which the project will be located that
  148  recommends that certain types of businesses be approved.
  149         (4) PAYMENT OF BROWNFIELD REDEVELOPMENT BONUS REFUNDS.—
  150         (a) To be eligible to receive a bonus refund for new
  151  Florida jobs created in a brownfield area eligible for bonus
  152  refunds, a business must have been certified as a qualified
  153  target industry business under s. 288.106 or eligible business
  154  as defined in paragraph (1)(d) and must have indicated on the
  155  qualified target industry business tax refund application form
  156  submitted in accordance with s. 288.106(4) or other similar
  157  agreement for other eligible business as defined in paragraph
  158  (1)(d) that the project for which the application is submitted
  159  is or will be located in a brownfield area eligible for bonus
  160  refunds and that the business is applying for certification as a
  161  qualified brownfield business under this section, and must have
  162  signed a qualified target industry business tax refund agreement
  163  with the department that indicates that the business has been
  164  certified as a qualified target industry business located in a
  165  brownfield area eligible for bonus refunds and specifies the
  166  schedule of brownfield redevelopment bonus refunds that the
  167  business may be eligible to receive in each fiscal year.
  168         (b) To be considered to receive an eligible brownfield
  169  redevelopment bonus refund payment, the business meeting the
  170  requirements of paragraph (a) must submit a claim once each
  171  fiscal year on a claim form approved by the department which
  172  indicates the location of the brownfield site for which a
  173  rehabilitation agreement with the Department of Environmental
  174  Protection or a local government delegated by the Department of
  175  Environmental Protection has been executed under s. 376.80, the
  176  address of the business facility’s brownfield location, the name
  177  of the brownfield in which it is located, the number of jobs
  178  created, and the average wage of the jobs created by the
  179  business within the brownfield as defined in s. 288.106 or other
  180  eligible business as defined in paragraph (1)(d) and the
  181  administrative rules and policies for that section.
  182         (f) Applications shall be reviewed and certified pursuant
  183  to s. 288.061. The department shall review all applications
  184  submitted under s. 288.106 or other similar application forms
  185  for other eligible businesses as defined in paragraph (1)(d)
  186  which indicate that the proposed project will be located in a
  187  brownfield area eligible for bonus refunds and determine, with
  188  the assistance of the Department of Environmental Protection,
  189  that the project location is within a brownfield area eligible
  190  for bonus refunds as provided in this act.
  191         Section 5. The amendments to sections 212.08 and 288.107,
  192  Florida Statutes, made by this act do not apply to building
  193  materials purchased before the effective date of this act or to
  194  contracts for brownfield redevelopment bonus refunds executed by
  195  the Department of Economic Opportunity or Enterprise Florida,
  196  Inc., before the effective date of this act.
  197  
  198  ================= T I T L E  A M E N D M E N T ================
  199         And the title is amended as follows:
  200         Delete line 26
  201  and insert:
  202         included; amending s. 212.08, F.S.; revising
  203         definitions; amending 288.107, F.S.; revising
  204         definitions and modifying subsequent language to
  205         conform to changes made by the act; revising the
  206         minimum criteria for participation in the brownfield
  207         redevelopment bonus refund; clarifying the application
  208         of certain amendments; amending s. 220.194, F.S.;
  209         requiring the