Bill Text: FL H1275 | 2011 | Regular Session | Introduced

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Bill Title: Enterprise Zones

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [H1275 Detail]

Download: Florida-2011-H1275-Introduced.html

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HB 1275

1	A bill to be entitled
2	An act relating to enterprise zones; amending ss.
3	290.0055, 290.0058, and 290.0065, F.S.; revising criteria
4	for the designation of enterprise zones; deleting
5	pervasive poverty from such criteria; revising the maximum
6	number of enterprise zones authorized; amending s.
7	290.0057, F.S.; revising requirements for the contents of
8	enterprise zone strategic plans; creating s. 290.0076,
9	F.S.; authorizing Lake County to apply to the Office of
10	Tourism, Trade, and Economic Development for designation
11	of an enterprise zone; providing requirements; requiring
12	the office to establish an effective date for the
13	designated enterprise zone; reenacting s. 290.016, F.S.,
14	relating to the scheduled repeal of the Florida Enterprise
15	Zone Act; amending s. 163.2514, F.S.; revising definition
16	of the term "urban infill and redevelopment area" for
17	purposes of the Growth Policy Act to conform; amending s.
18	288.0659, F.S.; revising the evaluation criteria for award
19	of grants under the Local Government Distressed Area
20	Matching Grant Program to conform; amending s. 212.08,
21	F.S.; revising the maximum tax refunds for building
22	materials and business property used in an enterprise
23	zone; deleting provisions for tax refunds based upon a
24	certain percentage of employees residing in an enterprise
25	zone; revising definition of the term "business property"
26	to revise an exemption from the tax refunds for such
27	property used in an enterprise zone; amending ss. 212.096,
28	220.03, 220.181, and 220.182, F.S.; revising and defining
29	terms; revising the enterprise zone jobs credits against
30	the sales and use tax and corporate income tax, and the
31	enterprise zone property tax credit, to include credit for
32	part-time employment; deleting provisions for tax credits
33	based upon employment of persons residing in enterprise
34	zones; deleting obsolete provisions and conforming
35	provisions; amending ss. 193.077, 193.085, 212.06, 220.02,
36	220.183, 220.193, 288.1045, 288.106, 290.00677, and
37	624.5105, F.S.; conforming provisions; providing for
38	application; providing an effective date.
39
40	Be It Enacted by the Legislature of the State of Florida:
41
42	Section 1.  Paragraph (a) of subsection (1) and paragraph
43	(c) of subsection (4) of section 290.0055, Florida Statutes, are
44	amended to read:
45	290.0055  Local nominating procedure.-
46	(1)  If, pursuant to s. 290.0065, an opportunity exists for
47	designation of a new enterprise zone, any county or
48	municipality, or a county and one or more municipalities
49	together, may apply to the office for the designation of an area
50	as an enterprise zone after completion of the following:
51	(a)  The adoption by the governing body or bodies of a
52	resolution which:
53	1.  Finds that an area exists in such county or
54	municipality, or in both the county and one or more
55	municipalities, which chronically exhibits extreme and
56	unacceptable levels of poverty, unemployment, physical
57	deterioration, and economic disinvestment;
58	2.  Determines that the rehabilitation, conservation, or
59	redevelopment, or a combination thereof, of such area is
60	necessary in the interest of the public health, safety, and
61	welfare of the residents of such county or municipality, or such
62	county and one or more municipalities; and
63	3.  Determines that the revitalization of such area can
64	occur only if the private sector can be induced to invest its
65	own resources in productive enterprises that build or rebuild
66	the economic viability of the area.
67	(4)  An area nominated by a county or municipality, or a
68	county and one or more municipalities together, for designation
69	as an enterprise zone shall be eligible for designation under s.
70	290.0065 only if it meets the following criteria:
71	(c)  The selected area suffers from unacceptable levels of
72	pervasive poverty, unemployment, and general distress, as
73	described and measured pursuant to s. 290.0058.
74	Section 2.  Paragraph (c) of subsection (1) of section
75	290.0057, Florida Statutes, is amended to read:
76	290.0057  Enterprise zone development plan.-
77	(1)  Any application for designation as a new enterprise
78	zone must be accompanied by a strategic plan adopted by the
79	governing body of the municipality or county, or the governing
80	bodies of the county and one or more municipalities together. At
81	a minimum, the plan must:
82	(c)  Identify and describe key community goals and the
83	barriers that restrict the community from achieving these goals,
84	including a description of unemployment poverty and general
85	distress, barriers to economic opportunity and development, and
86	barriers to human development.
87	Section 3.  Section 290.0058, Florida Statutes, is amended
88	to read:
89	290.0058  Determination of unacceptable levels of pervasive
90	poverty, unemployment, and general distress.-
91	(1)  In determining whether an area suffers from
92	unacceptable levels of pervasive poverty, unemployment, and
93	general distress, for purposes of ss. 290.0055 and 290.0065, the
94	governing body and the office shall use data from the most
95	current decennial census, and from information published by the
96	Bureau of the Census and the Bureau of Labor Statistics. The
97	data shall be comparable in point or period of time and
98	methodology employed.
99	(2)  Pervasive poverty shall be evidenced by a showing that
100	poverty is widespread throughout the nominated area. The poverty
101	rate of the nominated area shall be established using the
102	following criteria:
103	(a)  In each census geographic block group within a
104	nominated area, the poverty rate may not be less than 20
105	percent. However, for an area nominated for designation as a
106	rural enterprise zone which does not have a poverty rate of more
107	than 20 percent in each census geographic block group within the
108	nominated area, the poverty rate for the nominated area may be
109	calculated using the poverty rate for the entire county, which
110	may not be less than 20 percent.
111	(b)  In at least 50 percent of the census geographic block
112	groups within the nominated area, the poverty rate may not be
113	less than 30 percent. This requirement does not apply to an area
114	nominated for designation as a rural enterprise zone.
115	(c)  Census geographic block groups with no population
116	shall be treated as having a poverty rate which meets the
117	standards of paragraph (a), but shall be treated as having a
118	zero poverty rate for purposes of applying paragraph (b).
119	(d)  A nominated area may not contain a noncontiguous
120	parcel unless such parcel separately meets the criteria set
121	forth under paragraphs (a) and (b).
122	(2)(3)  Unemployment must shall be evidenced by data
123	indicating that the average rate of unemployment for the county
124	or municipality in which the nominated area is located is not
125	less than the state's average of unemployment, or by evidence of
126	especially severe economic conditions which have brought about
127	significant job dislocation within the county or municipality in
128	which the nominated area is located.
129	(3)(4)  General distress must shall be evidenced by
130	describing adverse conditions within the nominated area other
131	than that those of pervasive poverty and unemployment. A high
132	incidence of crime, abandoned structures, land formerly used for
133	agricultural production that is discontinued due to extreme
134	weather or horticultural diseases, a residential mortgage
135	foreclosure rate that exceeds the statewide average,
136	substantially developed but unused or underutilized
137	infrastructure due to economic distress, and deteriorated
138	infrastructure or substantial population decline are examples of
139	appropriate indicators of general distress.
140	(4)(5)  In making the calculations required by this
141	section, the local government and the office shall round all
142	fractional percentages of one-half percent or more up to the
143	next highest whole percentage figure.
144	Section 4.  Subsections (1) and (2), paragraph (a) of
145	subsection (4), and paragraph (b) of subsection (6) of section
146	290.0065, Florida Statutes, are amended to read:
147	290.0065  State designation of enterprise zones.-
148	(1)  The maximum number of enterprise zones authorized
149	under this section is the number of enterprise zones having an
150	effective date on or before January 1, 2005, subject to any
151	increase due to any new enterprise zones authorized by the
152	Legislature during the 2005 and 2011 Regular Sessions Session of
153	the Legislature.
154	(2)  If, pursuant to subsection (4), the office does not
155	redesignate an enterprise zone, a governing body of a county or
156	municipality or the governing bodies of a county and one or more
157	municipalities jointly, pursuant to s. 290.0055, may apply for
158	designation of an enterprise zone to take the place of the
159	enterprise zone not redesignated and request designation of an
160	enterprise zone. The office, in consultation with Enterprise
161	Florida, Inc., shall determine which areas nominated by such
162	governing bodies meet the criteria outlined in s. 290.0055 and
163	are the most appropriate for designation as state enterprise
164	zones. Each application made pursuant to s. 290.0055 shall be
165	ranked competitively based on the pervasive poverty,
166	unemployment, and general distress of the area; the strategic
167	plan, including local fiscal and regulatory incentives, prepared
168	pursuant to s. 290.0057; and the prospects for new investment
169	and economic development in the area. Pervasive poverty,
170	Unemployment, and general distress shall be weighted 35 percent;
171	strategic plan and local fiscal and regulatory incentives shall
172	be weighted 40 percent; and prospects for new investment and
173	economic development in the area shall be weighted 25 percent.
174	(4)(a)  Notwithstanding s. 290.0055, the office may
175	redesignate any state enterprise zone having an effective date
176	on or before January 1, 2011 2005, as a state enterprise zone
177	upon completion and submittal to the office by the governing
178	body for an enterprise zone of the following:
179	1.  An updated zone profile for the enterprise zone based
180	on the most recent census data that complies with s. 290.0055,
181	except that pervasive poverty criteria may be set aside for
182	rural enterprise zones.
183	2.  A resolution passed by the governing body for that
184	enterprise zone requesting redesignation and explaining the
185	reasons the conditions of the zone merit redesignation.
186	3.  Measurable goals for the enterprise zone developed by
187	the enterprise zone development agency, which may be the goals
188	established in the enterprise zone's strategic plan.
189
190	The governing body may also submit a request for a boundary
191	change in an enterprise zone in the same application to the
192	office as long as the new area complies with the requirements of
193	s. 290.0055, except that pervasive poverty criteria may be set
194	aside for rural enterprise zones.
195	(6)
196	(b)  Such guidelines shall provide for the measurement of
197	pervasive poverty, unemployment, and general distress using the
198	criteria outlined by s. 290.0058.
199	Section 5.  Section 290.0076, Florida Statutes, is created
200	to read:
201	290.0076  Enterprise zone designation for Lake County.-Lake
202	County may apply to the Office of Tourism, Trade, and Economic
203	Development for designation of one enterprise zone encompassing
204	an area not to exceed 10 square miles. The application must be
205	submitted by December 31, 2011. Notwithstanding the provisions
206	of s. 290.0065 limiting the total number of enterprise zones
207	designated and the number of enterprise zones within a
208	population category, the Office of Tourism, Trade, and Economic
209	Development may designate one enterprise zone under this
210	section. The Office of Tourism, Trade, and Economic Development
211	shall establish the initial effective date of the enterprise
212	zone designated pursuant to this section.
213	Section 6.  Section 290.016, Florida Statutes, is reenacted
214	to read:
215	290.016  Repeal.-Sections 290.001-290.014 are repealed
216	December 31, 2015.
217	Section 7.  Paragraph (b) of subsection (2) of section
218	163.2514, Florida Statutes, is amended to read:
219	163.2514  Growth Policy Act; definitions.-As used in ss.
220	163.2511-163.2523, the term:
221	(2)  "Urban infill and redevelopment area" means an area or
222	areas designated by a local government where:
223	(b)  The area, or one or more neighborhoods within the
224	area, suffers from unacceptable levels of pervasive poverty,
225	unemployment, and general distress as defined in by s. 290.0058;
226	Section 8.  Paragraph (a) of subsection (5) of section
227	288.0659, Florida Statutes, is amended to read:
228	288.0659  Local Government Distressed Area Matching Grant
229	Program.-
230	(5)  To qualify for a grant, the business being targeted by
231	a local government must create at least 15 full-time jobs, must
232	be new to this state, must be expanding its operations in this
233	state, or would otherwise leave the state absent state and local
234	assistance, and the local government applying for the grant must
235	expedite its permitting processes for the target business by
236	accelerating the normal review and approval timelines. In
237	addition to these requirements, the office shall review the
238	grant requests using the following evaluation criteria, with
239	priority given in descending order:
240	(a)  The presence and degree of pervasive poverty,
241	unemployment, and general distress as determined pursuant to s.
242	290.0058 in the area where the business will locate, with
243	priority given to locations with greater degrees of poverty,
244	unemployment, and general distress.
245	Section 9.  Paragraphs (g) and (h) of subsection (5) of
246	section 212.08, Florida Statutes, are amended to read:
247	212.08  Sales, rental, use, consumption, distribution, and
248	storage tax; specified exemptions.-The sale at retail, the
249	rental, the use, the consumption, the distribution, and the
250	storage to be used or consumed in this state of the following
251	are hereby specifically exempt from the tax imposed by this
252	chapter.
253	(5)  EXEMPTIONS; ACCOUNT OF USE.-
254	(g)  Building materials used in the rehabilitation of real
255	property located in an enterprise zone.-
256	1.  Building materials used in the rehabilitation of real
257	property located in an enterprise zone are exempt from the tax
258	imposed by this chapter upon an affirmative showing to the
259	satisfaction of the department that the items have been used for
260	the rehabilitation of real property located in an enterprise
261	zone. Except as provided in subparagraph 2., this exemption
262	inures to the owner, lessee, or lessor at the time the real
263	property is rehabilitated, but only through a refund of
264	previously paid taxes. To receive a refund pursuant to this
265	paragraph, the owner, lessee, or lessor of the rehabilitated
266	real property must file an application under oath with the
267	governing body or enterprise zone development agency having
268	jurisdiction over the enterprise zone where the business is
269	located, as applicable. A single application for a refund may be
270	submitted for multiple, contiguous parcels that were part of a
271	single parcel that was divided as part of the rehabilitation of
272	the property. All other requirements of this paragraph apply to
273	each parcel on an individual basis. The application must
274	include:
275	a.  The name and address of the person claiming the refund.
276	b.  An address and assessment roll parcel number of the
277	rehabilitated real property for which a refund of previously
278	paid taxes is being sought.
279	c.  A description of the improvements made to accomplish
280	the rehabilitation of the real property.
281	d.  A copy of a valid building permit issued by the county
282	or municipal building department for the rehabilitation of the
283	real property.
284	e.  A sworn statement, under penalty of perjury, from the
285	general contractor licensed in this state with whom the
286	applicant contracted to make the improvements necessary to
287	rehabilitate the real property, which lists the building
288	materials used to rehabilitate the real property, the actual
289	cost of the building materials, and the amount of sales tax paid
290	in this state on the building materials. If a general contractor
291	was not used, the applicant, not a general contractor, shall
292	make the sworn statement required by this sub-subparagraph.
293	Copies of the invoices that evidence the purchase of the
294	building materials used in the rehabilitation and the payment of
295	sales tax on the building materials must be attached to the
296	sworn statement provided by the general contractor or by the
297	applicant. Unless the actual cost of building materials used in
298	the rehabilitation of real property and the payment of sales
299	taxes is documented by a general contractor or by the applicant
300	in this manner, the cost of the building materials is deemed to
301	be an amount equal to 40 percent of the increase in assessed
302	value for ad valorem tax purposes.
303	f.  The identifying number assigned pursuant to s. 290.0065
304	to the enterprise zone in which the rehabilitated real property
305	is located.
306	g.  A certification by the local building code inspector
307	that the improvements necessary to rehabilitate the real
308	property are substantially completed.
309	h.  A statement of whether the business is a small business
310	as defined in by s. 288.703(1).
311	i.  If applicable, the name and address of each permanent
312	employee of the business, including, for each employee who is a
313	resident of an enterprise zone, the identifying number assigned
314	pursuant to s. 290.0065 to the enterprise zone in which the
315	employee resides.
316	2.  This exemption inures to a municipality, county, other
317	governmental unit or agency, or nonprofit community-based
318	organization through a refund of previously paid taxes if the
319	building materials used in the rehabilitation are paid for from
320	the funds of a community development block grant, State Housing
321	Initiatives Partnership Program, or similar grant or loan
322	program. To receive a refund, a municipality, county, other
323	governmental unit or agency, or nonprofit community-based
324	organization must file an application that includes the same
325	information required in subparagraph 1. In addition, the
326	application must include a sworn statement signed by the chief
327	executive officer of the municipality, county, other
328	governmental unit or agency, or nonprofit community-based
329	organization seeking a refund which states that the building
330	materials for which a refund is sought were funded by a
331	community development block grant, State Housing Initiatives
332	Partnership Program, or similar grant or loan program.
333	3.  Within 10 working days after receipt of an application,
334	the governing body or enterprise zone development agency shall
335	review the application to determine if it contains all the
336	information required by subparagraph 1. or subparagraph 2. and
337	meets the criteria set out in this paragraph. The governing body
338	or agency shall certify all applications that contain the
339	required information and are eligible to receive a refund. If
340	applicable, the governing body or agency shall also certify if
341	20 percent of the employees of the business are residents of an
342	enterprise zone, excluding temporary and part-time employees.
343	The certification must be in writing, and a copy of the
344	certification shall be transmitted to the executive director of
345	the department. The applicant is responsible for forwarding a
346	certified application to the department within the time
347	specified in subparagraph 4.
348	4.  An application for a refund must be submitted to the
349	department within 6 months after the rehabilitation of the
350	property is deemed to be substantially completed by the local
351	building code inspector or by November 1 after the rehabilitated
352	property is first subject to assessment.
353	5.  Only one exemption through a refund of previously paid
354	taxes for the rehabilitation of real property is permitted for
355	any single parcel of property unless there is a change in
356	ownership, a new lessor, or a new lessee of the real property. A
357	refund may not be granted unless the amount to be refunded
358	exceeds $500. A refund may not exceed the lesser of 97 percent
359	of the Florida sales or use tax paid on the cost of the building
360	materials used in the rehabilitation of the real property as
361	determined pursuant to sub-subparagraph 1.e. or $5,000, or, if
362	at least 20 percent of the employees of the business are
363	residents of an enterprise zone, excluding temporary and part-
364	time employees, the amount of refund may not exceed the lesser
365	of 97 percent of the sales tax paid on the cost of the building
366	materials or $10,000. A refund shall be made within 30 days
367	after formal approval by the department of the application for
368	the refund.
369	6.  The department shall adopt rules governing the manner
370	and form of refund applications and may establish guidelines as
371	to the requisites for an affirmative showing of qualification
372	for exemption under this paragraph.
373	7.  The department shall deduct an amount equal to 10
374	percent of each refund granted under this paragraph from the
375	amount transferred into the Local Government Half-cent Sales Tax
376	Clearing Trust Fund pursuant to s. 212.20 for the county area in
377	which the rehabilitated real property is located and shall
378	transfer that amount to the General Revenue Fund.
379	8.  For the purposes of the exemption provided in this
380	paragraph, the term:
381	a.  "Building materials" means tangible personal property
382	that becomes a component part of improvements to real property.
383	b.  "Real property" has the same meaning as provided in s.
384	192.001(12), except that the term does not include a condominium
385	parcel or condominium property as defined in s. 718.103.
386	c.  "Rehabilitation of real property" means the
387	reconstruction, renovation, restoration, rehabilitation,
388	construction, or expansion of improvements to real property.
389	d.  "Substantially completed" has the same meaning as
390	provided in s. 192.042(1).
391	9.  This paragraph expires on the date specified in s.
392	290.016 for the expiration of the Florida Enterprise Zone Act.
393	(h)  Business property used in an enterprise zone.-
394	1.  Business property purchased for use by businesses
395	located in an enterprise zone which is subsequently used in an
396	enterprise zone shall be exempt from the tax imposed by this
397	chapter. This exemption inures to the business only through a
398	refund of previously paid taxes. A refund shall be authorized
399	upon an affirmative showing by the taxpayer to the satisfaction
400	of the department that the requirements of this paragraph have
401	been met.
402	2.  To receive a refund, the business must file under oath
403	with the governing body or enterprise zone development agency
404	having jurisdiction over the enterprise zone where the business
405	is located, as applicable, an application which includes:
406	a.  The name and address of the business claiming the
407	refund.
408	b.  The identifying number assigned pursuant to s. 290.0065
409	to the enterprise zone in which the business is located.
410	c.  A specific description of the property for which a
411	refund is sought, including its serial number or other permanent
412	identification number.
413	d.  The location of the property.
414	e.  The sales invoice or other proof of purchase of the
415	property, showing the amount of sales tax paid, the date of
416	purchase, and the name and address of the sales tax dealer from
417	whom the property was purchased.
418	f.  Whether the business is a small business as defined in
419	by s. 288.703(1).
420	g.  If applicable, the name and address of each permanent
421	employee of the business, including, for each employee who is a
422	resident of an enterprise zone, the identifying number assigned
423	pursuant to s. 290.0065 to the enterprise zone in which the
424	employee resides.
425	3.  Within 10 working days after receipt of an application,
426	the governing body or enterprise zone development agency shall
427	review the application to determine if it contains all the
428	information required pursuant to subparagraph 2. and meets the
429	criteria set out in this paragraph. The governing body or agency
430	shall certify all applications that contain the information
431	required pursuant to subparagraph 2. and meet the criteria set
432	out in this paragraph as eligible to receive a refund. If
433	applicable, the governing body or agency shall also certify if
434	20 percent of the employees of the business are residents of an
435	enterprise zone, excluding temporary and part-time employees.
436	The certification shall be in writing, and a copy of the
437	certification shall be transmitted to the executive director of
438	the Department of Revenue. The business shall be responsible for
439	forwarding a certified application to the department within the
440	time specified in subparagraph 4.
441	4.  An application for a refund pursuant to this paragraph
442	must be submitted to the department within 6 months after the
443	tax is due on the business property that is purchased.
444	5.  The amount refunded on purchases of business property
445	under this paragraph shall be the lesser of 97 percent of the
446	sales tax paid on such business property or $5,000, or, if no
447	less than 20 percent of the employees of the business are
448	residents of an enterprise zone, excluding temporary and part-
449	time employees, the amount refunded on purchases of business
450	property under this paragraph shall be the lesser of 97 percent
451	of the sales tax paid on such business property or $10,000. A
452	refund approved pursuant to this paragraph shall be made within
453	30 days of formal approval by the department of the application
454	for the refund. A No refund may not shall be granted under this
455	paragraph unless the amount to be refunded exceeds $100 in sales
456	tax paid on purchases made within a 60-day time period.
457	6.  The department shall adopt rules governing the manner
458	and form of refund applications and may establish guidelines as
459	to the requisites for an affirmative showing of qualification
460	for exemption under this paragraph.
461	7.  If the department determines that the business property
462	is used outside an enterprise zone within 3 years from the date
463	of purchase, the amount of taxes refunded to the business
464	purchasing such business property shall immediately be due and
465	payable to the department by the business, together with the
466	appropriate interest and penalty, computed from the date of
467	purchase, in the manner provided by this chapter.
468	Notwithstanding this subparagraph, business property used
469	exclusively in:
470	a.  Licensed commercial fishing vessels,
471	b.  Fishing guide boats, or
472	c.  Ecotourism guide boats
473
474	that leave and return to a fixed location within an area
475	designated under s. 379.2353 are eligible for the exemption
476	provided under this paragraph if all requirements of this
477	paragraph are met. Such vessels and boats must be owned by a
478	business that is eligible to receive the exemption provided
479	under this paragraph. This exemption does not apply to the
480	purchase of a vessel or boat.
481	8.  The department shall deduct an amount equal to 10
482	percent of each refund granted under the provisions of this
483	paragraph from the amount transferred into the Local Government
484	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
485	for the county area in which the business property is located
486	and shall transfer that amount to the General Revenue Fund.
487	9.  For the purposes of this exemption, "business property"
488	means new or used property defined as "recovery property" in s.
489	168(c) of the Internal Revenue Code of 1954, as amended, except:
490	a.  Property classified as 3-year property under s.
491	168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
492	b.  Industrial machinery and equipment as defined in sub-
493	subparagraph (b)6.a. and eligible for exemption under paragraph
494	(b);
495	c.  Building materials as defined in sub-subparagraph
496	(g)8.a.; and
497	d.  Business property having a sales price of less than
498	$500 under $5,000 per unit.
499	10.  This paragraph expires on the date specified in s.
500	290.016 for the expiration of the Florida Enterprise Zone Act.
501	Section 10.  Section 212.096, Florida Statutes, is amended
502	to read:
503	212.096  Sales, rental, storage, use tax; enterprise zone
504	jobs credit against sales tax.-
505	(1)  As used For the purposes of the credit provided in
506	this section, the term:
507	(a)  "Eligible business" means any sole proprietorship,
508	firm, partnership, corporation, bank, savings association,
509	estate, trust, business trust, receiver, syndicate, or other
510	group or combination, or successor business, located in an
511	enterprise zone. The business must demonstrate to the department
512	that, on the date of application, the total number of full-time
513	jobs as defined in under paragraph (c) (d) is greater than the
514	total was 12 months before prior to that date. The term An
515	eligible business does not include any business that which has
516	claimed the credit permitted under s. 220.181 for any new
517	business employee first beginning employment with the business
518	after July 1, 1995.
519	(b)  "Full-time position" means employment for at least 40
520	hours per week.
521	(c)(d)  "Job" means a full-time or part-time position, as
522	consistent with terms used by the Agency for Workforce
523	Innovation and the United States Department of Labor for
524	purposes of unemployment compensation tax administration and
525	employment estimation resulting directly from a business
526	operation in this state. The This term does may not include a
527	temporary construction job involved with the construction of
528	facilities or any job that has previously been included in any
529	application for tax credits under s. 220.181(1). The term also
530	includes employment of an employee leased from an employee
531	leasing company licensed under chapter 468 if such employee has
532	been continuously leased to the employer for an average of at
533	least 20 36 hours per week for more than 6 months.
534	(d)(b)  "Month" means either a calendar month or the time
535	period from any day of any month to the corresponding day of the
536	next succeeding month or, if there is no corresponding day in
537	the next succeeding month, the last day of the succeeding month.
538	(e)(c)  "New employee" means a person residing in an
539	enterprise zone or a participant in the welfare transition
540	program who begins employment with an eligible business after
541	July 1, 1995, and who has not been previously employed full time
542	or part time within the preceding 12 months by the eligible
543	business, or a successor eligible business, claiming the credit
544	allowed by this section.
545	(f)(e)  "New job has been created" means that, on the date
546	of application, the total number of full-time jobs is greater
547	than the total was 12 months before prior to that date, as
548	demonstrated to the department by a business located in the
549	enterprise zone.
550	(g)  "Part-time position" means employment for at least 20,
551	but less than 40, hours per week.
552
553	A person is shall be deemed to be employed if the person
554	performs duties in connection with the operations of the
555	business on a regular, full-time or part-time basis, provided
556	the person is performing such duties for an average of at least
557	20 36 hours per week each month, and. the person is must be
558	performing such duties at a business site located in the
559	enterprise zone.
560	(2)(a)  Upon an affirmative showing by an eligible business
561	to the satisfaction of the department that the requirements of
562	this section are have been met, the business shall be allowed a
563	credit against the tax remitted under this chapter.
564	(b)  The credit shall be computed as 20 percent of the
565	actual monthly wages paid in this state to each new employee
566	hired when a new job is has been created, unless the business is
567	located within a rural enterprise zone pursuant to s.
568	290.004(6), in which case the credit shall be 30 percent of the
569	actual monthly wages paid. If no less than 20 percent of the
570	employees of the business are residents of an enterprise zone,
571	excluding temporary and part-time employees, the credit shall be
572	computed as 30 percent of the actual monthly wages paid in this
573	state to each new employee hired when a new job has been
574	created, unless the business is located within a rural
575	enterprise zone, in which case the credit shall be 45 percent of
576	the actual monthly wages paid. If the new employee hired when a
577	new job is created is a participant in the welfare transition
578	program, the following credit shall be a percent of the actual
579	monthly wages paid: 40 percent for $4 above the hourly federal
580	minimum wage rate; 41 percent for $5 above the hourly federal
581	minimum wage rate; 42 percent for $6 above the hourly federal
582	minimum wage rate; 43 percent for $7 above the hourly federal
583	minimum wage rate; and 44 percent for $8 above the hourly
584	federal minimum wage rate. For purposes of this paragraph,
585	monthly wages shall be computed as one-twelfth of the expected
586	annual wages paid to such employee. The amount paid as wages to
587	a new employee is the compensation paid to such employee that is
588	subject to unemployment tax. The credit shall be allowed for up
589	to 24 consecutive months, beginning with the first tax return
590	due pursuant to s. 212.11 after approval by the department.
591	(3)  In order to claim this credit, an eligible business
592	must file under oath with the governing body or enterprise zone
593	development agency having jurisdiction over the enterprise zone
594	where the business is located, as applicable, a statement which
595	includes:
596	(a)  For each new employee for whom this credit is claimed,
597	the employee's name and address place of residence, including
598	the identifying number assigned pursuant to s. 290.0065 to the
599	enterprise zone in which the employee resides if the new
600	employee is a person residing in an enterprise zone, and, if
601	applicable, documentation that the employee is a welfare
602	transition program participant.
603	(b)  If applicable, the name and address of each permanent
604	employee of the business, including, for each employee who is a
605	resident of an enterprise zone, the identifying number assigned
606	pursuant to s. 290.0065 to the enterprise zone in which the
607	employee resides.
608	(b)(c)  The name and address of the eligible business.
609	(c)(d)  The starting salary or hourly wages paid to the new
610	employee.
611	(d)(e)  Demonstration to the department that, on the date
612	of application, the total number of full-time jobs as defined in
613	under paragraph (1)(c)(d) is greater than the total was 12
614	months before prior to that date.
615	(e)(f)  The identifying number assigned pursuant to s.
616	290.0065 to the enterprise zone in which the business is
617	located.
618	(f)(g)  Whether the business is a small business as defined
619	in by s. 288.703(1).
620	(g)(h)  Within 10 working days after receipt of an
621	application, the governing body or enterprise zone development
622	agency shall review the application to determine if it contains
623	all the information required pursuant to this subsection and
624	meets the criteria set out in this section. The governing body
625	or agency shall certify all applications that contain the
626	information required pursuant to this subsection and meet the
627	criteria set out in this section as eligible to receive a
628	credit. If applicable, the governing body or agency shall also
629	certify if 20 percent of the employees of the business are
630	residents of an enterprise zone, excluding temporary and part-
631	time employees. The certification shall be in writing, and a
632	copy of the certification shall be transmitted to the executive
633	director of the Department of Revenue. The business is shall be
634	responsible for forwarding a certified application to the
635	department within the time specified in paragraph (i).
636	(h)(i)  All applications for a credit pursuant to this
637	section must be submitted to the department within 6 months
638	after the new employee is hired, except applications for credit
639	for leased employees. Applications for credit for leased
640	employees must be submitted to the department within 7 months
641	after the employee is leased.
642	(4)  Within 10 working days after receipt of a completed
643	application for a credit authorized in this section, the
644	department shall inform the business that the application is has
645	been approved. The credit may be taken on the first return due
646	after receipt of approval from the department.
647	(5)  If In the event the application is incomplete or
648	insufficient to support the credit authorized in this section,
649	the department shall deny the credit and notify the business of
650	that fact. The business may reapply for this credit.
651	(6)  The credit provided in this section does not apply:
652	(a)  For any new employee who is an owner, partner, or
653	majority stockholder of an eligible business.
654	(b)  For any new employee who is employed for any period
655	less than 3 months.
656	(7)  The credit provided in this section is shall not be
657	allowed for any month in which the tax due for such period or
658	the tax return required pursuant to s. 212.11 for such period is
659	delinquent.
660	(8)  If In the event an eligible business has a credit
661	larger than the amount owed the state on the tax return for the
662	time period in which the credit is claimed, the amount of the
663	credit for that time period shall be the amount owed the state
664	on that tax return.
665	(9)  Any business which has claimed this credit is shall
666	not be allowed any credit under the provisions of s. 220.181 for
667	any new employee beginning employment after July 1, 1995.
668	(10)  It shall be the responsibility of Each business must
669	to affirmatively demonstrate to the satisfaction of the
670	department that it meets the requirements of this section.
671	(11)  Any person who fraudulently claims this credit is
672	liable for repayment of the credit plus a mandatory penalty of
673	100 percent of the credit plus interest at the rate provided in
674	this chapter, and such person commits is guilty of a misdemeanor
675	of the second degree, punishable as provided in s. 775.082 or s.
676	775.083.
677	(12)  This section, except for subsection (11), expires on
678	the date specified in s. 290.016 for the expiration of the
679	Florida Enterprise Zone Act.
680	Section 11.  Subsection (1) and paragraph (c) of subsection
681	(5) of section 220.03, Florida Statutes, are amended to read:
682	220.03  Definitions.-
683	(1)  SPECIFIC TERMS.-When used in this code, and when not
684	otherwise distinctly expressed or manifestly incompatible with
685	the intent thereof, the following terms shall have the following
686	meanings:
687	(a)  "Ad valorem taxes paid" means 96 percent of property
688	taxes levied for operating purposes and does not include
689	interest, penalties, or discounts foregone. In addition, the
690	term "ad valorem taxes paid," for purposes of the credit in s.
691	220.182, means the ad valorem tax paid on new or additional real
692	or personal property acquired to establish a new business or
693	facilitate a business expansion, including pollution and waste
694	control facilities, or any part thereof, and including one or
695	more buildings or other structures, machinery, fixtures, and
696	equipment. This paragraph expires on the date specified in s.
697	290.016 for the expiration of the Florida Enterprise Zone Act.
698	(b)  "Affiliated group of corporations" means two or more
699	corporations which constitute an affiliated group of
700	corporations as defined in s. 1504(a) of the Internal Revenue
701	Code.
702	(c)  "Business" or "business firm" means any business
703	entity authorized to do business in this state as defined in
704	paragraph (g) (e), and any bank or savings and loan association
705	as defined in s. 220.62, subject to the tax imposed by the
706	provisions of this chapter. This paragraph expires on the date
707	specified in s. 290.016 for the expiration of the Florida
708	Enterprise Zone Act.
709	(d)(bb)  "Child care facility startup costs" means
710	expenditures for substantial renovation, equipment, including
711	playground equipment and kitchen appliances and cooking
712	equipment, real property, including land and improvements, and
713	for reduction of debt, made in connection with a child care
714	facility as defined in by s. 402.302, or any facility providing
715	daily care to children who are mildly ill, which is located in
716	this state on the taxpayer's premises and used by the employees
717	of the taxpayer.
718	(e)(dd)  "Citrus processing company" means a corporation
719	which, during the 60-month period ending on December 31, 1997,
720	had derived more than 50 percent of its total gross receipts
721	from the processing of citrus products and the manufacture of
722	juices.
723	(f)(d)  "Community contribution" means the grant by a
724	business firm of any of the following items:
725	1.  Cash or other liquid assets.
726	2.  Real property.
727	3.  Goods or inventory.
728	4.  Other physical resources as identified by the
729	department.
730
731	This paragraph expires on the date specified in s. 290.016 for
732	the expiration of the Florida Enterprise Zone Act.
733	(g)(e)  "Corporation" includes all domestic corporations;
734	foreign corporations qualified to do business in this state or
735	actually doing business in this state; joint-stock companies;
736	limited liability companies, under chapter 608; common-law
737	declarations of trust, under chapter 609; corporations not for
738	profit, under chapter 617; agricultural cooperative marketing
739	associations, under chapter 618; professional service
740	corporations, under chapter 621; foreign unincorporated
741	associations, under chapter 622; private school corporations,
742	under chapter 623; foreign corporations not for profit which are
743	carrying on their activities in this state; and all other
744	organizations, associations, legal entities, and artificial
745	persons which are created by or pursuant to the statutes of this
746	state, the United States, or any other state, territory,
747	possession, or jurisdiction. The term "corporation" does not
748	include proprietorships, even if using a fictitious name;
749	partnerships of any type, as such; limited liability companies
750	that are taxable as partnerships for federal income tax
751	purposes; state or public fairs or expositions, under chapter
752	616; estates of decedents or incompetents; testamentary trusts;
753	or private trusts.
754	(h)(f)  "Department" means the Department of Revenue of
755	this state.
756	(i)(g)  "Director" means the executive director of the
757	Department of Revenue and, when there has been an appropriate
758	delegation of authority, the executive director's delegate.
759	(j)(h)  "Earned," "accrued," "paid," or "incurred" shall be
760	construed according to the method of accounting upon the basis
761	of which a taxpayer's income is computed under this code.
762	(k)(i)  "Emergency," as used in s. 220.02 and in paragraph
763	(dd) (u) of this subsection, means occurrence of widespread or
764	severe damage, injury, or loss of life or property proclaimed
765	pursuant to s. 14.022 or declared pursuant to s. 252.36. This
766	paragraph expires on the date specified in s. 290.016 for the
767	expiration of the Florida Enterprise Zone Act.
768	(l)(j)  "Enterprise zone" means an area in the state
769	designated pursuant to s. 290.0065. This paragraph expires on
770	the date specified in s. 290.016 for the expiration of the
771	Florida Enterprise Zone Act.
772	(m)(k)  "Expansion of an existing business," for the
773	purposes of the enterprise zone property tax credit, means any
774	business entity authorized to do business in this state as
775	defined in paragraph (g) (e), and any bank or savings and loan
776	association as defined in s. 220.62, subject to the tax imposed
777	by the provisions of this chapter, located in an enterprise
778	zone, which expands by or through additions to real and personal
779	property and which establishes five or more new jobs to employ
780	five or more additional full-time or part-time employees at such
781	location. This paragraph expires on the date specified in s.
782	290.016 for the expiration of the Florida Enterprise Zone Act.
783	(n)(l)  "Fiscal year" means an accounting period of 12
784	months or less ending on the last day of any month other than
785	December or, in the case of a taxpayer with an annual accounting
786	period of 52-53 weeks under s. 441(f) of the Internal Revenue
787	Code, the period determined under that subsection.
788	(o)  "Florida Income Tax Code" or "code" means this
789	chapter.
790	(p)  "Full-time position" means employment for at least 40
791	hours per week.
792	(q)(aa)  "Functionally related dividends" include the
793	following types of dividends:
794	1.  Those received from a subsidiary of which the voting
795	stock is more than 50 percent owned or controlled by the
796	taxpayer or members of its affiliated group and which is engaged
797	in the same general line of business.
798	2.  Those received from any corporation which is either a
799	significant source of supply for the taxpayer or its affiliated
800	group or a significant purchaser of the output of the taxpayer
801	or its affiliated group, or which sells a significant part of
802	its output or obtains a significant part of its raw materials or
803	input from the taxpayer or its affiliated group. "Significant"
804	means an amount of 15 percent or more.
805	3.  Those resulting from the investment of working capital
806	or some other purpose in furtherance of the taxpayer or its
807	affiliated group.
808
809	However, dividends not otherwise subject to tax under this
810	chapter are excluded.
811	(r)(m)  "Includes" or "including," when used in a
812	definition contained in this code, shall not be deemed to
813	exclude other things otherwise within the meaning of the term
814	defined.
815	(s)(n)  "Internal Revenue Code" means the United States
816	Internal Revenue Code of 1986, as amended and in effect on
817	January 1, 2010, except as provided in subsection (3).
818	(t)(ff)  "Job" means a full-time or part-time position, as
819	consistent with terms used by the Agency for Workforce
820	Innovation and the United States Department of Labor for
821	purposes of unemployment compensation tax administration and
822	employment estimation resulting directly from business
823	operations in this state. The term may not include a temporary
824	construction job involved with the construction of facilities or
825	any job that has previously been included in any application for
826	tax credits under s. 212.096. The term also includes employment
827	of an employee leased from an employee leasing company licensed
828	under chapter 468 if the employee has been continuously leased
829	to the employer for an average of at least 20 36 hours per week
830	for more than 6 months.
831	(u)(o)  "Local government" means any county or incorporated
832	municipality in the state. This paragraph expires on the date
833	specified in s. 290.016 for the expiration of the Florida
834	Enterprise Zone Act.
835	(v)(p)  "New business," for the purposes of the enterprise
836	zone property tax credit, means any business entity authorized
837	to do business in this state as defined in paragraph (g) (e), or
838	any bank or savings and loan association as defined in s.
839	220.62, subject to the tax imposed by the provisions of this
840	chapter, first beginning operations on a site located in an
841	enterprise zone and clearly separate from any other commercial
842	or industrial operations owned by the same entity, bank, or
843	savings and loan association and which establishes five or more
844	new jobs to employ five or more additional full-time or part-
845	time employees at such location. This paragraph expires on the
846	date specified in s. 290.016 for the expiration of the Florida
847	Enterprise Zone Act.
848	(w)(q)  "New employee," for the purposes of the enterprise
849	zone jobs credit, means a person residing in an enterprise zone
850	or a participant in the welfare transition program who is
851	employed at a business located in an enterprise zone who begins
852	employment in the operations of the business after July 1, 1995,
853	and who has not been previously employed full time within the
854	preceding 12 months by the business or a successor business
855	claiming the credit under pursuant to s. 220.181. A person is
856	shall be deemed to be employed by such a business if the person
857	performs duties in connection with the operations of the
858	business on a full-time or part-time basis, the person provided
859	she or he is performing such duties for an average of at least
860	20 36 hours per week each month, and. the person is must be
861	performing such duties at a business site located in an
862	enterprise zone. This paragraph expires on the date specified in
863	s. 290.016 for the expiration of the Florida Enterprise Zone
864	Act.
865	(x)(ee)  "New job has been created" means that, on the date
866	of application, the total number of full-time and part-time jobs
867	is greater than the total was 12 months before prior to that
868	date, as demonstrated to the department by a business located in
869	the enterprise zone.
870	(y)(r)  "Nonbusiness income" means rents and royalties from
871	real or tangible personal property, capital gains, interest,
872	dividends, and patent and copyright royalties, to the extent
873	that they do not arise from transactions and activities in the
874	regular course of the taxpayer's trade or business. The term
875	"nonbusiness income" does not include income from tangible and
876	intangible property if the acquisition, management, and
877	disposition of the property constitute integral parts of the
878	taxpayer's regular trade or business operations, or any amounts
879	which could be included in apportionable income without
880	violating the due process clause of the United States
881	Constitution. For purposes of this definition, "income" means
882	gross receipts less all expenses directly or indirectly
883	attributable thereto. Functionally related dividends are
884	presumed to be business income.
885	(z)(cc)  "Operation of a child care facility" means
886	operation of a child care facility as defined in by s. 402.302,
887	or any facility providing daily care to children who are mildly
888	ill, which is located in this state within 5 miles of at least
889	one place of business of the taxpayer and which is used by the
890	employees of the taxpayer.
891	(aa)(s)  "Partnership" includes a syndicate, group, pool,
892	joint venture, or other unincorporated organization through or
893	by means of which any business, financial operation, or venture
894	is carried on, including a limited partnership; and the term
895	"partner" includes a member having a capital or a profits
896	interest in a partnership.
897	(bb)  "Part-time position" means employment for at least
898	20, but less than 40, hours per week.
899	(cc)(t)  "Project" means any activity undertaken by an
900	eligible sponsor, as defined in s. 220.183(2)(c), which is
901	designed to construct, improve, or substantially rehabilitate
902	housing that is affordable to low-income or very-low-income
903	households as defined in s. 420.9071(19) and (28); designed to
904	provide commercial, industrial, or public resources and
905	facilities; or designed to improve entrepreneurial and job-
906	development opportunities for low-income persons. A project may
907	be the investment necessary to increase access to high-speed
908	broadband capability in rural communities with enterprise zones,
909	including projects that result in improvements to communications
910	assets that are owned by a business. A project may include the
911	provision of museum educational programs and materials that are
912	directly related to any project approved between January 1,
913	1996, and December 31, 1999, and located in an enterprise zone
914	designated pursuant to s. 290.0065. This paragraph does not
915	preclude projects that propose to construct or rehabilitate low-
916	income or very-low-income housing on scattered sites. With
917	respect to housing, contributions may be used to pay the
918	following eligible project-related activities:
919	1.  Project development, impact, and management fees for
920	low-income or very-low-income housing projects;
921	2.  Down payment and closing costs for eligible persons, as
922	defined in s. 420.9071(19) and (28);
923	3.  Administrative costs, including housing counseling and
924	marketing fees, not to exceed 10 percent of the community
925	contribution, directly related to low-income or very-low-income
926	projects; and
927	4.  Removal of liens recorded against residential property
928	by municipal, county, or special-district local governments when
929	satisfaction of the lien is a necessary precedent to the
930	transfer of the property to an eligible person, as defined in s.
931	420.9071(19) and (28), for the purpose of promoting home
932	ownership. Contributions for lien removal must be received from
933	a nonrelated third party.
934
935	The provisions of this paragraph shall expire and be void on
936	June 30, 2015.
937	(dd)(u)  "Rebuilding of an existing business" means
938	replacement or restoration of real or tangible property
939	destroyed or damaged in an emergency, as defined in paragraph
940	(k) (i), after July 1, 1995, in an enterprise zone, by a
941	business entity authorized to do business in this state as
942	defined in paragraph (g) (e), or a bank or savings and loan
943	association as defined in s. 220.62, subject to the tax imposed
944	by the provisions of this chapter, located in the enterprise
945	zone. This paragraph expires on the date specified in s. 290.016
946	for the expiration of the Florida Enterprise Zone Act.
947	(ee)(v)  "Regulations" includes rules promulgated, and
948	forms prescribed, by the department.
949	(ff)(w)  "Returns" includes declarations of estimated tax
950	required under this code.
951	(gg)(x)  "State," when applied to a jurisdiction other than
952	Florida, means any state of the United States, the District of
953	Columbia, the Commonwealth of Puerto Rico, any territory or
954	possession of the United States, and any foreign country, or any
955	political subdivision of any of the foregoing.
956	(hh)(y)  "Taxable year" means the calendar or fiscal year
957	upon the basis of which net income is computed under this code,
958	including, in the case of a return made for a fractional part of
959	a year, the period for which such return is made.
960	(ii)(z)  "Taxpayer" means any corporation subject to the
961	tax imposed by this code, and includes all corporations for
962	which a consolidated return is filed under s. 220.131. However,
963	"taxpayer" does not include a corporation having no individuals
964	(including individuals employed by an affiliate) receiving
965	compensation in this state as defined in s. 220.15 when the only
966	property owned or leased by said corporation (including an
967	affiliate) in this state is located at the premises of a printer
968	with which it has contracted for printing, if such property
969	consists of the final printed product, property which becomes a
970	part of the final printed product, or property from which the
971	printed product is produced.
972	(5)
973	(c)  A taxpayer may make an election, in the manner
974	prescribed by the department, by August 26, 1982, or a taxpayer
975	filing an initial return may make an election upon filing the
976	first return for the tax due under this chapter, whichever is
977	later, to report and pay the tax levied by this chapter as if:
978	1.  The Internal Revenue Code of 1954, as amended and in
979	effect on January 1, 1980, is in effect indefinitely thereafter;
980	and
981	2.  Solely for the purpose of computing depreciation
982	deductions, the provisions of chapter 220, Florida Statutes,
983	1980 Supplement, are in effect indefinitely thereafter.
984
985	For the purposes of taxation of taxpayers who make the election
986	provided for in this paragraph, the Internal Revenue Code of
987	1954, as amended and in effect on January 1, 1980, shall
988	include, for tax years beginning on or after January 1, 1982,
989	the provisions of the Foreign Investment in Real Property Tax
990	Act of 1980, Subtitle C of Title XI of Pub. L. No. 96-499 and
991	the amendments to those provisions codified in the Internal
992	Revenue Code, as defined in paragraph (1)(s)(n). Taxpayers may
993	one time only revoke an election made pursuant to this
994	paragraph, in accordance with rules formulated by the
995	department. Such revocation shall be prospective in nature, and
996	all transactions and events occurring during the period during
997	which the election provided for in this paragraph is in effect
998	and the continuing tax ramifications of such events and
999	transactions shall be governed by the provisions of this
1000	paragraph.
1001	Section 12.  Section 220.181, Florida Statutes, is amended
1002	to read:
1003	220.181  Enterprise zone jobs credit.-
1004	(1)(a)  There shall be allowed a credit against the tax
1005	imposed by this chapter to any business located in an enterprise
1006	zone which demonstrates to the department that, on the date of
1007	application, the total number of full-time and part-time jobs is
1008	greater than the total was 12 months before prior to that date.
1009	The credit shall be computed as 20 percent of the actual monthly
1010	wages paid in this state to each new employee hired when a new
1011	job is has been created, as defined under s. 220.03(1)(ee),
1012	unless the business is located in a rural enterprise zone,
1013	pursuant to s. 290.004(6), in which case the credit shall be 30
1014	percent of the actual monthly wages paid. If no less than 20
1015	percent of the employees of the business are residents of an
1016	enterprise zone, excluding temporary and part-time employees,
1017	the credit shall be computed as 30 percent of the actual monthly
1018	wages paid in this state to each new employee hired when a new
1019	job has been created, unless the business is located in a rural
1020	enterprise zone, in which case the credit shall be 45 percent of
1021	the actual monthly wages paid, for a period of up to 24
1022	consecutive months. If the new employee hired when a new job is
1023	created is a participant in the welfare transition program, the
1024	following credit shall be a percent of the actual monthly wages
1025	paid: 40 percent for $4 above the hourly federal minimum wage
1026	rate; 41 percent for $5 above the hourly federal minimum wage
1027	rate; 42 percent for $6 above the hourly federal minimum wage
1028	rate; 43 percent for $7 above the hourly federal minimum wage
1029	rate; and 44 percent for $8 above the hourly federal minimum
1030	wage rate.
1031	(b)  This credit applies only with respect to wages subject
1032	to unemployment tax. The credit provided in this section does
1033	not apply:
1034	1.  For any employee who is an owner, partner, or majority
1035	stockholder of an eligible business.
1036	2.  For any new employee who is employed for any period
1037	less than 3 months.
1038	(c)  If this credit is not fully used in any one year, the
1039	unused amount may be carried forward for a period not to exceed
1040	5 years. The carryover credit may be used in a subsequent year
1041	when the tax imposed by this chapter for such year exceeds the
1042	credit for such year after applying the other credits and unused
1043	credit carryovers in the order provided in s. 220.02(8).
1044	(2)  When filing for an enterprise zone jobs credit, a
1045	business must file under oath with the governing body or
1046	enterprise zone development agency having jurisdiction over the
1047	enterprise zone where the business is located, as applicable, a
1048	statement which includes:
1049	(a)  For each new employee for whom this credit is claimed,
1050	the employee's name and address place of residence during the
1051	taxable year, including the identifying number assigned pursuant
1052	to s. 290.0065 to the enterprise zone in which the new employee
1053	resides if the new employee is a person residing in an
1054	enterprise zone, and, if applicable, documentation that the
1055	employee is a welfare transition program participant.
1056	(b)  If applicable, the name and address of each permanent
1057	employee of the business, including, for each employee who is a
1058	resident of an enterprise zone, the identifying number assigned
1059	pursuant to s. 290.0065 to the enterprise zone in which the
1060	employee resides.
1061	(b)(c)  The name and address of the business.
1062	(c)(d)  The identifying number assigned pursuant to s.
1063	290.0065 to the enterprise zone in which the eligible business
1064	is located.
1065	(d)(e)  The salary or hourly wages paid to each new
1066	employee claimed.
1067	(e)(f)  Demonstration to the department that, on the date
1068	of application, the total number of full-time and part-time jobs
1069	is greater than the total was 12 months before prior to that
1070	date.
1071	(f)(g)  Whether the business is a small business as defined
1072	in by s. 288.703(1).
1073	(3)  Within 10 working days after receipt of an
1074	application, the governing body or enterprise zone development
1075	agency shall review the application to determine if it contains
1076	all the information required pursuant to subsection (2) and
1077	meets the criteria set out in this section. The governing body
1078	or agency shall certify all applications that contain the
1079	information required pursuant to subsection (2) and meet the
1080	criteria set out in this section as eligible to receive a
1081	credit. If applicable, the governing body or agency shall also
1082	certify if 20 percent of the employees of the business are
1083	residents of an enterprise zone, excluding temporary and part-
1084	time employees. The certification shall be in writing, and a
1085	copy of the certification shall be transmitted to the executive
1086	director of the Department of Revenue. The business is shall be
1087	responsible for forwarding a certified application to the
1088	department.
1089	(4)  It shall be the responsibility of The taxpayer must to
1090	affirmatively demonstrate to the satisfaction of the department
1091	that it meets the requirements of this section act.
1092	(5)  For the purpose of this section, the term "month"
1093	means either a calendar month or the time period from any day of
1094	any month to the corresponding day of the next succeeding month
1095	or, if there is no corresponding day in the next succeeding
1096	month, the last day of the succeeding month.
1097	(6)  A No business that which files an amended return for a
1098	taxable year is not shall be allowed any amount of credit or
1099	credit carryforward pursuant to this section in excess of the
1100	amount claimed by such business on its original return for the
1101	taxable year. The provisions of This subsection does do not
1102	apply to increases in the amount of credit claimed under this
1103	section on an amended return due to the use of any credit amount
1104	previously carried forward for the taxable year on the original
1105	return or any eligible prior year under paragraph (1)(c).
1106	(7)  Any business which has claimed this credit is shall
1107	not be allowed any credit under the provision of s. 212.096 for
1108	any new employee beginning employment after July 1, 1995. The
1109	provisions of This subsection does shall not apply when a
1110	corporation converts to an S corporation for purposes of
1111	compliance with the Internal Revenue Code of 1986, as amended;
1112	however, a no corporation is not shall be allowed the benefit of
1113	this credit and the credit under s. 212.096 either for the same
1114	new employee or for the same taxable year. In addition, such a
1115	corporation is shall not be allowed any credit under s. 212.096
1116	until it has filed notice of its intent to change its status for
1117	tax purposes and until its final return under this chapter for
1118	the taxable year before prior to such change is has been filed.
1119	(8)(a)  Any person who fraudulently claims this credit is
1120	liable for repayment of the credit, plus a mandatory penalty in
1121	the amount of 200 percent of the credit, plus interest at the
1122	rate provided in s. 220.807, and commits a felony of the third
1123	degree, punishable as provided in s. 775.082, s. 775.083, or s.
1124	775.084.
1125	(b)  Any person who makes an underpayment of tax as a
1126	result of a grossly overstated claim for this credit commits is
1127	guilty of a felony of the third degree, punishable as provided
1128	in s. 775.082, s. 775.083, or s. 775.084. For purposes of this
1129	paragraph, a grossly overstated claim means a claim in an amount
1130	in excess of 100 percent of the amount of credit allowable under
1131	this section.
1132	(9)  This section, except paragraph (1)(c) and subsection
1133	(8), expires on the date specified in s. 290.016 for the
1134	expiration of the Florida Enterprise Zone Act, and a business
1135	may not begin claiming the enterprise zone jobs credit after
1136	that date; however, the expiration of this section does not
1137	affect the operation of any credit for which a business has
1138	qualified under this section before that date, or any
1139	carryforward of unused credit amounts as provided in paragraph
1140	(1)(c).
1141	Section 13.  Section 220.182, Florida Statutes, is amended
1142	to read:
1143	220.182  Enterprise zone property tax credit.-
1144	(1)(a)  Beginning July 1, 1995, There shall be allowed a
1145	credit against the tax imposed by this chapter to any business
1146	which establishes a new business as defined in s.
1147	220.03(1)(v)(p), expands an existing business as defined in s.
1148	220.03(1)(m)(k), or rebuilds an existing business as defined in
1149	s. 220.03(1)(dd)(u) in this state. The credit shall be computed
1150	annually as ad valorem taxes paid in this state, in the case of
1151	a new business; the additional ad valorem tax paid in this state
1152	resulting from assessments on additional real or tangible
1153	personal property acquired to facilitate the expansion of an
1154	existing business; or the ad valorem taxes paid in this state
1155	resulting from assessments on property replaced or restored, in
1156	the case of a rebuilt business, including pollution and waste
1157	control facilities, or any part thereof, and including one or
1158	more buildings or other structures, machinery, fixtures, and
1159	equipment.
1160	(b)  If the credit granted pursuant to this section is not
1161	fully used in any one year, the unused amount may be carried
1162	forward for a period not to exceed 5 years. The carryover credit
1163	may be used in a subsequent year when the tax imposed by this
1164	chapter for such year exceeds the credit for such year under
1165	this section after applying the other credits and unused credit
1166	carryovers in the order provided in s. 220.02(8). The amount of
1167	credit taken under this section in any one year, however, may
1168	shall not exceed $25,000, or, if no less than 20 percent of the
1169	employees of the business are residents of an enterprise zone,
1170	excluding temporary employees, the amount shall not exceed
1171	$50,000.
1172	(2)  To be eligible to receive an expanded enterprise zone
1173	property tax credit of up to $50,000, the business must provide
1174	a statement, under oath, on the form prescribed by the
1175	department for claiming the credit authorized by this section,
1176	that no less than 20 percent of its employees, excluding
1177	temporary and part-time employees, are residents of an
1178	enterprise zone. It shall be a condition precedent to the
1179	granting of each annual tax credit that such employment
1180	requirements be fulfilled throughout each year during the 5-year
1181	period of the credit. The statement shall set forth the name and
1182	place of residence of each permanent employee on the last day of
1183	business of the tax year for which the credit is claimed or, if
1184	the employee is no longer employed or eligible for the credit on
1185	that date, the last calendar day of the last full calendar month
1186	the employee was employed or eligible for the credit at the
1187	relevant site.
1188	(2)(3)  The credit shall be available to a new business for
1189	a period not to exceed the year in which ad valorem taxes are
1190	first levied against the business and the 4 years immediately
1191	thereafter. The credit shall be available to an expanded
1192	existing business for a period not to exceed the year in which
1193	ad valorem taxes are first levied on additional real or tangible
1194	personal property acquired to facilitate the expansion or
1195	rebuilding and the 4 years immediately thereafter. A No business
1196	may not shall be entitled to claim the credit authorized by this
1197	section, except any amount attributable to the carryover of a
1198	previously earned credit, for more than 5 consecutive years.
1199	(3)(4)  To be eligible for an enterprise zone property tax
1200	credit, a new, expanded, or rebuilt business shall file a notice
1201	with the property appraiser of the county in which the business
1202	property is located or to be located. The notice shall be filed
1203	no later than April 1 of the year in which new or additional
1204	real or tangible personal property acquired to facilitate such
1205	new, expanded, or rebuilt facility is first subject to
1206	assessment. The notice shall be made on a form prescribed by the
1207	department and shall include separate descriptions of:
1208	(a)  Real and tangible personal property owned or leased by
1209	the business before prior to expansion, if any.
1210	(b)  Net new or additional real and tangible personal
1211	property acquired to facilitate the new, expanded, or rebuilt
1212	facility.
1213	(4)(5)  When filing for an enterprise zone property tax
1214	credit as a new business, a business shall include a copy of its
1215	receipt indicating payment of ad valorem taxes for the current
1216	year.
1217	(5)(6)  When filing for an enterprise zone property tax
1218	credit as an expanded or rebuilt business, a business shall
1219	include copies of its receipts indicating payment of ad valorem
1220	taxes for the current year for prior existing property and for
1221	expansion-related or rebuilt property.
1222	(6)(7)  The receipts described in subsections (4) (5) and
1223	(5) (6) shall indicate the assessed value of the property, the
1224	property taxes paid, a brief description of the property, and an
1225	indication, if applicable, that the property was separately
1226	assessed as expansion-related or rebuilt property.
1227	(7)(8)  The department may has authority to adopt rules
1228	pursuant to ss. 120.536(1) and 120.54 to implement the
1229	provisions of this section act.
1230	(8)(9)  It shall be the responsibility of The taxpayer must
1231	to affirmatively demonstrate to the satisfaction of the
1232	department that he or she meets the requirements of this section
1233	act.
1234	(9)(10)  When filing for an enterprise zone property tax
1235	credit as an expansion of an existing business or as a new
1236	business, it shall be a condition precedent to the granting of
1237	each annual tax credit that there have been, throughout each
1238	year during the 5-year period, at least no fewer than five more
1239	employees than in the year preceding the initial granting of the
1240	credit.
1241	(10)(11)  To apply for an enterprise zone property tax
1242	credit, a new, expanded, or rebuilt business must file under
1243	oath with the governing body or enterprise zone development
1244	agency having jurisdiction over the enterprise zone where the
1245	business is located, as applicable, an application prescribed by
1246	the department for claiming the credit authorized by this
1247	section. Within 10 working days after receipt of an application,
1248	the governing body or enterprise zone development agency shall
1249	review the application to determine if it contains all the
1250	information required pursuant to this section and meets the
1251	criteria set out in this section. The governing body or agency
1252	shall certify all applications that contain the information
1253	required pursuant to this section and meet the criteria set out
1254	in this section as eligible to receive a credit. If applicable,
1255	the governing body or agency shall also certify if 20 percent of
1256	the employees of the business are residents of an enterprise
1257	zone, excluding temporary and part-time employees. The
1258	certification shall be in writing, and a copy of the
1259	certification shall be transmitted to the executive director of
1260	the Department of Revenue. The business shall be responsible for
1261	forwarding all certified applications to the department.
1262	(11)(12)  When filing for an enterprise zone property tax
1263	credit, a business shall include the identifying number assigned
1264	pursuant to s. 290.0065 to the enterprise zone in which the
1265	business is located.
1266	(12)(13)  When filing for an enterprise zone property tax
1267	credit, a business shall indicate whether the business is a
1268	small business as defined in by s. 288.703(1).
1269	(13)(14)  This section expires on the date specified in s.
1270	290.016 for the expiration of the Florida Enterprise Zone Act,
1271	and a business may not begin claiming the enterprise zone
1272	property tax credit after that date; however, the expiration of
1273	this section does not affect the operation of any credit for
1274	which a business has qualified under this section before that
1275	date, or any carryforward of unused credit amounts as provided
1276	in paragraph (1)(b).
1277	Section 14.  Subsection (1) of section 193.077, Florida
1278	Statutes, is amended to read:
1279	193.077  Notice of new, rebuilt, or expanded property.-
1280	(1)  The property appraiser shall accept notices on or
1281	before April 1 of the year in which the new or additional real
1282	or personal property acquired to establish a new business or
1283	facilitate a business expansion or restoration is first subject
1284	to assessment. The notice shall be filed, on a form prescribed
1285	by the department, by any business seeking to qualify for an
1286	enterprise zone property tax credit as a new or expanded
1287	business pursuant to s. 220.182(3)(4).
1288	Section 15.  Paragraph (a) of subsection (5) of section
1289	193.085, Florida Statutes, is amended to read:
1290	193.085  Listing all property.-
1291	(5)(a)  Beginning in the year in which a notice of new,
1292	rebuilt, or expanded property is accepted and certified pursuant
1293	to s. 193.077 and for the 4 years immediately thereafter, the
1294	property appraiser shall separately assess the prior existing
1295	property and the expansion-related or rebuilt property, if any,
1296	of each business having submitted said notice pursuant to s.
1297	220.182(3)(4). The listing of expansion-related or rebuilt
1298	property on an assessment roll shall immediately follow the
1299	listing of prior existing property for each expanded business.
1300	However, beginning with the first assessment roll following
1301	receipt of a notice from the department that a business has been
1302	disallowed an enterprise zone property tax credit, the property
1303	appraiser shall singly list the property of such business.
1304	Section 16.  Paragraph (a) of subsection (15) of section
1305	212.06, Florida Statutes, is amended to read:
1306	212.06  Sales, storage, use tax; collectible from dealers;
1307	"dealer" defined; dealers to collect from purchasers;
1308	legislative intent as to scope of tax.-
1309	(15)(a)  When a contractor secures rock, shell, fill dirt,
1310	or similar materials from a location that he or she owns or
1311	leases and uses such materials to fulfill a real property
1312	contract on the property of another person, the contractor is
1313	the ultimate consumer of such materials and is liable for use
1314	tax thereon. This paragraph does not apply to a person or a
1315	corporation or affiliated group as defined in by s. 220.03(1)(b)
1316	or (g) (e) that secures such materials from a location that he,
1317	she, or it owns for use on his, her, or its own property. The
1318	basis upon which the contractor shall remit the tax is the fair
1319	retail market value determined by establishing either the price
1320	he or she would have to pay for it on the open market or the
1321	price he or she would regularly charge if he or she sold it to
1322	other contractors or users.
1323	Section 17.  Paragraph (b) of subsection (6) and paragraph
1324	(b) of subsection (7) of section 220.02, Florida Statutes, are
1325	amended to read:
1326	220.02  Legislative intent.-
1327	(6)
1328	(b)  Any person charged with any criminal offense arising
1329	from a civil disorder associated with an emergency, as defined
1330	in s. 220.03(1)(i), and found guilty, whether or not
1331	adjudication of guilt or imposition of sentence is suspended,
1332	deferred, or withheld, is not eligible to make application for,
1333	receive, or in any other manner enjoy the benefits or any form
1334	of assistance available under chapter 80-247, Laws of Florida.
1335	(7)
1336	(b)  Any person charged with any criminal offense arising
1337	from a civil disorder associated with an emergency, as defined
1338	in s. 220.03(1)(i), and found guilty, whether or not
1339	adjudication of guilt or imposition of sentence is suspended,
1340	deferred, or withheld, is not eligible to make application for,
1341	receive, or in any other manner enjoy the benefits or any form
1342	of assistance available under chapter 80-248, Laws of Florida.
1343	Section 18.  Paragraphs (a) and (b) of subsection (2) of
1344	section 220.183, Florida Statutes, are amended to read:
1345	220.183  Community contribution tax credit.-
1346	(2)  ELIGIBILITY REQUIREMENTS.-
1347	(a)  All community contributions by a business firm shall
1348	be in the form specified in s. 220.03(1)(f)(d).
1349	(b)1.  All community contributions must be reserved
1350	exclusively for use in projects as defined in s.
1351	220.03(1)(cc)(t).
1352	2.  If, during the first 10 business days of the state
1353	fiscal year, eligible tax credit applications for projects that
1354	provide homeownership opportunities for low-income or very-low-
1355	income households as defined in s. 420.9071(19) and (28) are
1356	received for less than the annual tax credits available for
1357	those projects, the Office of Tourism, Trade, and Economic
1358	Development shall grant tax credits for those applications and
1359	shall grant remaining tax credits on a first-come, first-served
1360	basis for any subsequent eligible applications received before
1361	the end of the state fiscal year. If, during the first 10
1362	business days of the state fiscal year, eligible tax credit
1363	applications for projects that provide homeownership
1364	opportunities for low-income or very-low-income households as
1365	defined in s. 420.9071(19) and (28) are received for more than
1366	the annual tax credits available for those projects, the office
1367	shall grant the tax credits for those applications as follows:
1368	a.  If tax credit applications submitted for approved
1369	projects of an eligible sponsor do not exceed $200,000 in total,
1370	the credit shall be granted in full if the tax credit
1371	applications are approved.
1372	b.  If tax credit applications submitted for approved
1373	projects of an eligible sponsor exceed $200,000 in total, the
1374	amount of tax credits granted under sub-subparagraph a. shall be
1375	subtracted from the amount of available tax credits, and the
1376	remaining credits shall be granted to each approved tax credit
1377	application on a pro rata basis.
1378	3.  If, during the first 10 business days of the state
1379	fiscal year, eligible tax credit applications for projects other
1380	than those that provide homeownership opportunities for low-
1381	income or very-low-income households as defined in s.
1382	420.9071(19) and (28) are received for less than the annual tax
1383	credits available for those projects, the office shall grant tax
1384	credits for those applications and shall grant remaining tax
1385	credits on a first-come, first-served basis for any subsequent
1386	eligible applications received before the end of the state
1387	fiscal year. If, during the first 10 business days of the state
1388	fiscal year, eligible tax credit applications for projects other
1389	than those that provide homeownership opportunities for low-
1390	income or very-low-income households as defined in s.
1391	420.9071(19) and (28) are received for more than the annual tax
1392	credits available for those projects, the office shall grant the
1393	tax credits for those applications on a pro rata basis.
1394	Section 19.  Paragraph (g) of subsection (2) of section
1395	220.193, Florida Statutes, is amended to read:
1396	220.193  Florida renewable energy production credit.-
1397	(2)  As used in this section, the term:
1398	(g)  "Taxpayer" includes a general partnership, limited
1399	partnership, limited liability company, trust, or other
1400	artificial entity in which a corporation, as defined in s.
1401	220.03(1)(e), owns an interest and is taxed as a partnership or
1402	is disregarded as a separate entity from the corporation under
1403	this chapter.
1404	Section 20.  Paragraphs (a) and (u) of subsection (1) and
1405	paragraph (f) of subsection (2) of section 288.1045, Florida
1406	Statutes, are amended to read:
1407	288.1045  Qualified defense contractor and space flight
1408	business tax refund program.-
1409	(1)  DEFINITIONS.-As used in this section:
1410	(a)  "Applicant" means any business entity that holds a
1411	valid Department of Defense contract or space flight business
1412	contract, any business entity that is a subcontractor under a
1413	valid Department of Defense contract or space flight business
1414	contract, or any business entity that holds a valid contract for
1415	the reuse of a defense-related facility, including all members
1416	of an affiliated group of corporations as defined in s.
1417	220.03(1)(b).
1418	(u)  "Taxable year" has means the same meaning as provided
1419	in s. 220.03(1)(y).
1420	(2)  GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.-
1421	(f)  After entering into a tax refund agreement pursuant to
1422	subsection (4), a qualified applicant may:
1423	1.  Receive refunds from the account for corporate income
1424	taxes due and paid pursuant to chapter 220 by that business
1425	beginning with the first taxable year of the business which
1426	begins after entering into the agreement.
1427	2.  Receive refunds from the account for the following
1428	taxes due and paid by that business after entering into the
1429	agreement:
1430	a.  Taxes on sales, use, and other transactions paid
1431	pursuant to chapter 212.
1432	b.  Intangible personal property taxes paid pursuant to
1433	chapter 199.
1434	c.  Emergency excise taxes paid pursuant to chapter 221.
1435	d.  Excise taxes paid on documents pursuant to chapter 201.
1436	e.  Ad valorem taxes paid, as defined in s. 220.03(1)(a) on
1437	June 1, 1996.
1438	f.  State communications services taxes administered under
1439	chapter 202. This provision does not apply to the gross receipts
1440	tax imposed under chapter 203 and administered under chapter 202
1441	or the local communications services tax authorized under s.
1442	202.19.
1443
1444	However, a qualified applicant may not receive a tax refund
1445	pursuant to this section for any amount of credit, refund, or
1446	exemption granted such contractor for any of such taxes. If a
1447	refund for such taxes is provided by the office, which taxes are
1448	subsequently adjusted by the application of any credit, refund,
1449	or exemption granted to the qualified applicant other than that
1450	provided in this section, the qualified applicant shall
1451	reimburse the Economic Development Trust Fund for the amount of
1452	such credit, refund, or exemption. A qualified applicant must
1453	notify and tender payment to the office within 20 days after
1454	receiving a credit, refund, or exemption, other than that
1455	provided in this section. The addition of communications
1456	services taxes administered under chapter 202 is remedial in
1457	nature and retroactive to October 1, 2001. The office may make
1458	supplemental tax refund payments to allow for tax refunds for
1459	communications services taxes paid by an eligible qualified
1460	defense contractor after October 1, 2001.
1461	Section 21.  Paragraph (u) of subsection (2) of section
1462	288.106, Florida Statutes, is amended to read:
1463	288.106  Tax refund program for qualified target industry
1464	businesses.-
1465	(2)  DEFINITIONS.-As used in this section:
1466	(u)  "Taxable year" has the same meaning as provided means
1467	taxable year as defined in s. 220.03(1)(y).
1468	Section 22.  Section 290.00677, Florida Statutes, is
1469	amended to read:
1470	290.00677  Rural enterprise zones; special qualifications.-
1471	(1)  An Notwithstanding the enterprise zone residency
1472	requirements set out in s. 212.096(1)(c), eligible business
1473	businesses as defined in s. 212.096(1)(a) located in rural
1474	enterprise zones as defined in s. 290.004 may receive the basic
1475	minimum credit provided under s. 212.096 for creating a new job
1476	and hiring a person residing within the jurisdiction of a rural
1477	community as defined in s. 288.106(2). All other provisions of
1478	s. 212.096, including, but not limited to, those relating to the
1479	award of enhanced credits, apply to such businesses.
1480	(2)  A business Notwithstanding the enterprise zone
1481	residency requirements set out in s. 220.03(1)(q), businesses as
1482	defined in s. 220.03(1)(c) located in rural enterprise zones as
1483	defined in s. 290.004 may receive the basic minimum credit
1484	provided under s. 220.181 for creating a new job and hiring a
1485	person residing within the jurisdiction of a rural community as
1486	defined in s. 288.106(2). The All other provisions of s.
1487	220.181, including, but not limited to, those relating to the
1488	award of enhanced credits, apply to such businesses.
1489	Section 23.  Paragraph (b) of subsection (2) and paragraph
1490	(e) of subsection (5) of section 624.5105, Florida Statutes, are
1491	amended to read:
1492	624.5105  Community contribution tax credit; authorization;
1493	limitations; eligibility and application requirements;
1494	administration; definitions; expiration.-
1495	(2)  ELIGIBILITY REQUIREMENTS.-
1496	(b)  Each community contribution must be reserved
1497	exclusively for use in a project as defined in s. 220.03(1)(t).
1498	(5)  DEFINITIONS.-For the purpose of this section:
1499	(e)  "Project" means an activity as defined in s.
1500	220.03(1)(cc)(t).
1501	Section 24.  The amendments made by this act to ss. 212.08,
1502	212.096, 220.03, 220.181, and 220.182, Florida Statutes, shall
1503	apply prospectively and do not affect the operation of any
1504	credit for which a business has qualified before the effective
1505	date of this act.
1506	Section 25.  This act shall take effect July 1, 2011.

CODING: Words stricken are deletions; words underlined are additions.