Bill Text: FL S1752 | 2010 | Regular Session | Enrolled
Bill Title: Economic Development [WPSC]
Spectrum: Slight Partisan Bill (Republican 9-3)
Status: (Passed) 2010-05-28 - Approved by Governor; Chapter No. 2010-147; companion bill(s) passed, see CS/HB 173 (Ch. 2010-128), CS/HB 969 (Ch. 2010-222), CS/CS/HB 1389 (Ch. 2010-226), CS/HB 7109 (Ch. 2010-136), CS/HB 7205 (Ch. 2010-140), CS/SB 1118 (Ch. 2010-208) [S1752 Detail]
Download: Florida-2010-S1752-Enrolled.html
ENROLLED 2010 Legislature CS for SB 1752, 2nd Engrossed 20101752er 1 2 An act relating to economic development; amending s. 3 125.045, F.S.; requiring an agency or entity that 4 receives county funds for economic development 5 purposes pursuant to a contract to submit a report on 6 the use of the funds; requiring the county to include 7 the report in its annual financial audit; requiring 8 counties to report on the provision of economic 9 development incentives to businesses to the 10 Legislative Committee on Intergovernmental Relations 11 or successor entity; amending s. 166.021, F.S.; 12 requiring an agency or entity that receives municipal 13 funds for economic development purposes pursuant to a 14 contract to submit a report on the use of the funds; 15 requiring the municipality to include the report in 16 its annual financial audit; requiring municipalities 17 to report on the provision of economic development 18 incentives to businesses to the Legislative Committee 19 on Intergovernmental Relations or successor entity; 20 amending s. 196.1995, F.S.; authorizing counties and 21 municipalities to extend economic development ad 22 valorem tax exemptions under certain circumstances; 23 amending s. 212.02, F.S.; defining the term 24 “fractional aircraft ownership program”; amending s. 25 212.031, F.S.; providing a partial exemption from the 26 tax on renting, leasing, letting, or granting a 27 license for the use of real property for property 28 rented, leased, subleased, or licensed to a person 29 providing certain services at convention halls, civic 30 centers, or public lodging establishments; providing 31 for application only to certain portions of payments; 32 providing for retroactive application; amending s. 33 212.04, F.S.; extending certain exemptions from the 34 admissions tax; expanding an exemption for admissions 35 to certain professional sporting events; amending s. 36 212.05, F.S.; deleting a requirement that a certain 37 penalty is mandatory and not waivable by the 38 Department of Revenue; deleting authorization to 39 return certain aircraft to the state for repairs 40 without liability for taxes and penalty under certain 41 circumstances; imposing a maximum limitation on the 42 amount of tax collected on sales of boats in this 43 state; creating s. 212.0597, F.S.; providing a maximum 44 tax on the sale or use of fractional aircraft 45 ownership interests; amending s. 212.08, F.S.; 46 redefining the terms “real property” and 47 “rehabilitation of real property” for purposes of the 48 sales tax exemption on certain building materials used 49 in the rehabilitation of real property used in an 50 enterprise zone; specifying procedures to claim a 51 sales tax credit under the entertainment industry 52 financial incentive program; providing an exemption 53 from the use tax for an aircraft that temporarily 54 enters the state or is temporarily in the state for 55 certain purposes; requiring documentation that 56 identifies the aircraft in order to qualify for the 57 exemption; providing that the exemption is in addition 58 to certain other exemptions; providing tax exemptions 59 on the sale or use of aircraft primarily used in a 60 fractional aircraft ownership program and for the 61 parts and labor used in the maintenance, repair, and 62 overhaul of such aircraft; authorizing the department 63 to adopt rules; amending s. 213.053, F.S.; authorizing 64 the Department of Revenue to provide tax credit 65 information to the Office of Film and Entertainment 66 and the Office of Tourism, Trade, and Economic 67 Development; amending s. 220.02, F.S.; providing for 68 tax credits pursuant to the entertainment industry 69 financial incentive program and the jobs for the 70 unemployed tax credit program to be taken against the 71 corporate income tax or the franchise tax after other 72 existing credits are taken; amending s. 220.13, F.S.; 73 revising the calculation of additions to adjusted 74 federal income; creating s. 220.1896, F.S.; creating 75 the jobs for the unemployed tax credit program to 76 provide a tax credit to certain businesses that employ 77 certain individuals who were previously unemployed 78 after a certain date; providing for applications for 79 certification under the program to be reviewed by 80 Enterprise Florida, Inc., and the Office of Tourism, 81 Trade, and Economic Development; providing criminal 82 penalties for fraudulent claims of a tax credit; 83 authorizing the Office of Tourism, Trade, and Economic 84 Development and the Department of Revenue to adopt 85 rules; providing for the expiration of the tax credit 86 program; creating s. 220.1899, F.S.; providing for 87 credits against the corporate income tax in the 88 amounts awarded under the entertainment industry 89 financial incentive program; providing for 90 carryforward of the tax credits under certain 91 circumstances; amending s. 288.018, F.S.; revising the 92 allowable uses for matching grants awarded under the 93 Regional Rural Development Grants Program; creating s. 94 288.0659, F.S.; creating the Local Government 95 Distressed Area Matching Grant Program within the 96 Office of Tourism, Trade, and Economic Development; 97 providing a program purpose; providing definitions; 98 authorizing the office to accept and administer 99 appropriated moneys to provide local government 100 distressed area matching grants; authorizing local 101 governments to apply for grants to match qualified 102 business assistance; providing qualifying requirements 103 for targeted businesses; specifying evaluation 104 criteria for reviewing grant requests; subjecting 105 grant approval to legislative appropriation; providing 106 limitations on expending funds; providing procedures 107 for approving grant allocations or disapproving 108 application; providing a process for making 109 preliminary and final grant awards; providing 110 requirements for grant recipients; providing for 111 revocation of grants; limiting the grant amount for 112 the qualified business assistance; authorizing the 113 office to retain certain funds for administrative 114 costs; amending s. 288.1045, F.S.; revising the 115 definition of the term “jobs” for purposes of the 116 qualified defense contractor and space flight business 117 tax refund program; amending s. 288.106, F.S.; 118 revising definitions, refund amounts, eligibility, 119 requirements, and procedures for the tax refund 120 program for qualified target industry businesses; 121 amending s. 288.107, F.S.; revising the definition of 122 the term “jobs” for purposes of brownfield 123 redevelopment bonus refunds; correcting a cross 124 reference; amending s. 288.108, F.S.; revising the 125 definitions of the terms “eligible high-impact 126 business” and “jobs” for purposes of high-impact 127 sector performance grants; revising the guidelines for 128 negotiating the award of high-impact sector 129 performance grants; creating s. 288.1083, F.S.; 130 creating the Manufacturing and Spaceport Investment 131 Incentive Program within the Office of Tourism, Trade 132 and Economic Development; providing a purpose; 133 providing definitions; providing for refunds of sales 134 and use taxes paid on certain equipment purchases; 135 providing for allocation of refunds by the office; 136 limiting the amount of individual refunds; providing 137 application requirements and procedures; providing for 138 priority of allocations; providing requirements and 139 procedures for certification of refunds for eligible 140 equipment purchases; providing procedures for 141 allocating surplus amounts; providing refund 142 limitations; requiring the office to adopt emergency 143 rules; authorizing the office to establish guideline 144 for demonstrating certain purchases; providing for 145 future repeal; amending s. 288.1088, F.S.; revising 146 the process for legislative consultation and review of 147 Quick Action Closing Fund projects; authorizing 148 certain Quick Action Closing Fund businesses to 149 request renegotiation of their contracts; providing 150 for review and approval of the requests; providing for 151 the return of funds under certain circumstances; 152 providing for the reappropriation of returned funds; 153 providing for expiration; requiring that certain funds 154 be placed in reserve; providing for the release of 155 funds; providing for the reversion of funds; amending 156 s. 288.1089, F.S.; revising the definitions of the 157 term “jobs” for purposes of the Innovation Incentive 158 Program; amending s. 288.125, F.S.; redefining the 159 term “entertainment industry” to include digital media 160 projects; amending s. 288.1251, F.S.; requiring the 161 Office of Film and Entertainment to update its 162 strategic plan every 5 years; deleting requirements 163 for the Office of Film and Entertainment to represent 164 certain decisionmakers within the entertainment 165 industry and to act as a liaison between entertainment 166 industry producers and labor organizations; amending 167 s. 288.1252, F.S.; deleting obsolete provisions; 168 deleting the requirement for the Commissioner of Film 169 and Entertainment and a representative of the Florida 170 Tourism Marketing Council to serve as ex officio 171 members of the Film and Entertainment Advisory 172 Council; amending s. 288.1253, F.S.; eliminating 173 provisions authorizing the payment of travel expenses 174 to persons other than employees of the Office of Film 175 and Entertainment, the Governor and Lieutenant 176 Governor, and security staff; providing for the 177 payment of travel expenses through reimbursements; 178 amending s. 288.1254, F.S.; revising the entertainment 179 industry financial incentive program to provide 180 corporate income tax and sales and use tax credits to 181 qualified entertainment entities rather than 182 reimbursements from appropriations; revising 183 provisions relating to definitions, creation and 184 scope, application procedures, approval process, 185 eligibility, required documents, qualified and 186 certified productions, and annual reports; providing 187 duties and responsibilities of the Office of Film and 188 Entertainment, the Office of Tourism, Trade, and 189 Economic Development, and the Department of Revenue 190 relating to the tax credits; providing criteria and 191 limitations for awards of tax credits; providing for 192 uses, allocations, election, distributions, and 193 carryforward of the tax credits; providing for 194 withdrawal of tax credit eligibility; providing for 195 use of consolidated returns; providing for partnership 196 and noncorporate distributions of tax credits; 197 providing for succession of tax credits; providing for 198 relinquishment of tax credits; providing requirements 199 for transfer of tax credits; authorizing the Office of 200 Tourism, Trade, and Economic Development to adopt 201 rules, policies, and procedures; authorizing the 202 Department of Revenue to adopt rules and conduct 203 audits; providing for revocation and forfeiture of tax 204 credits; providing liability for reimbursement of 205 certain costs and fees associated with a fraudulent 206 claim; requiring an annual report to the Governor and 207 the Legislature; providing for future repeal; amending 208 s. 288.1258, F.S.; requiring the Office of Film and 209 Entertainment to include in its records certain ratios 210 of tax exemptions and incentives to the estimated 211 funds expended by a certified production; creating s. 212 288.9552, F.S.; creating the Florida Research 213 Commercialization Matching Grant Program; providing 214 program purposes, goals and objectives; providing for 215 administration of the program by the Florida Institute 216 for the Commercialization of Public Research; 217 providing eligibility guidelines; providing 218 application guidelines; providing peer review 219 guidelines; providing responsibilities of the program 220 administrator; providing application review 221 requirements and procedures; providing for grant 222 awards; providing reporting requirements; providing 223 for expiration unless reviewed and reenacted; amending 224 s. 288.9625, F.S.; revising the purpose of the 225 Institute for the Commercialization of Public 226 Research; deleting a requirement that Enterprise 227 Florida, Inc., contract with a state university to 228 fulfill the purposes of the institute; revising the 229 institute’s powers and duties; requiring the institute 230 to administer a matching grant program to provide 231 financial assistance for certain early stage 232 companies; amending ss. 14.2015, 212.20, and 218.64, 233 F.S., relating to the Office of Tourism, Trade, and 234 Economic Development, the distribution of certain tax 235 proceeds, and the allocation of a portion of the local 236 government half-cent sales tax; conforming provisions 237 to changes made by the act; conforming cross 238 references; amending s. 288.1162, F.S.; deleting 239 provisions relating to the certification and funding 240 of facilities for spring training baseball franchises; 241 authorizing the Auditor General to conduct audits to 242 verify whether certain funds for professional sports 243 franchises are used as required by law; requiring the 244 Auditor General to notify the Department of Revenue if 245 the funds are not used as required by law; creating s. 246 288.11621, F.S.; authorizing certain units of local 247 government to apply for certification to receive state 248 funding for a facility for a spring training 249 franchise; providing definitions; providing 250 eligibility requirements; providing criteria to 251 competitively evaluate applications for certification; 252 requiring a certified applicant to use the funds 253 awarded for specified public purposes and place 254 unexpended funds in a trust fund or separate account; 255 authorizing a certified applicant to request a 256 suspension of the distribution of funds for a 257 specified period under certain circumstances; 258 requiring the expenditure of funds by certain 259 certified applicants within a specified period; 260 requiring the completion of certain spring training 261 facility projects within a specified period; requiring 262 certified applicants to submit annual reports to the 263 Office of Tourism, Trade, and Economic Development; 264 requiring the office to decertify applicants under 265 certain circumstances; providing for delay in 266 decertification proceedings for local governments 267 certified before a specified date under certain 268 circumstances; providing for review of the office’s 269 notice of intent to decertify an applicant; requiring 270 an applicant to repay unencumbered state funds and 271 interest after decertification; specifying 272 circumstances under which a certified applicant that 273 is a local government may not be decertified under 274 certain circumstances; requiring the office to develop 275 a strategic plan relating to baseball spring training 276 activities; requiring the office to adopt rules; 277 authorizing the Auditor General to conduct audits to 278 verify whether certified funds for baseball spring 279 training facilities are used as required by law; 280 requiring the Auditor General to notify the Department 281 of Revenue if the funds are not used as required by 282 law; amending s. 288.1229, F.S.; providing that the 283 Office of Tourism, Trade, and Economic Development may 284 authorize a direct-support organization to assist in 285 the retention of professional sports franchises; 286 recognizing the validity of specified agreements under 287 certain circumstances; amending s. 288.9913, F.S.; 288 revising the definition of the term “qualified active 289 low-income community business” for purposes of the New 290 Markets Development Program Act; amending s. 288.9920, 291 F.S.; extending the period within which a qualified 292 community development entity may cure an investment 293 deficiency; limiting the number of corrections 294 permitted for qualified equity investments; amending 295 s. 373.441, F.S.; revising provisions relating to 296 adoption of rules relating to permitting; requiring 297 the Department of Environmental Protection to adopt 298 rules that authorize a local government to petition 299 the Governor and Cabinet for certain delegation 300 requests; requiring the Department of Environmental 301 Protection to detail the statutes or rules that were 302 not satisfied by a local government that made a 303 request for delegation and to detail actions that 304 could be taken to allow for delegation; authorizing a 305 local government to petition the Governor and Cabinet 306 to review the denial of a delegation request; 307 providing for approval of a delegation of authority 308 that meets the requirements of certain rule 309 provisions; amending s. 403.061, F.S.; directing the 310 Department of Environmental Protection to expand the 311 use of online self-certification for certain 312 exemptions and permits; limiting the authority of 313 local governments to specify the method or form for 314 documenting that projects qualify for exemptions or 315 permits; amending s. 47 of chapter 2009-82, Laws of 316 Florida; delaying the expiration of the Florida 317 Homebuyer Opportunity Program; requiring the Office of 318 Program Policy Analysis and Government Accountability 319 to review the Enterprise Zone Program and submit a 320 report of its findings and recommendations to the 321 Governor, the President of the Senate, and the Speaker 322 of the House of Representatives; requiring the Office 323 of Program Policy Analysis and Government 324 Accountability to review and evaluate the Research 325 Commercialization Matching Grant Program and submit a 326 report of its findings to the Governor, the President 327 of the Senate, and the Speaker of the House of 328 Representatives; extending the expiration dates of 329 certain permits issued by the Department of 330 Environmental Protection or a water management 331 district; extending certain previously granted 332 buildout dates; requiring a permitholder to notify the 333 authorizing agency of its intended use of the 334 extension; exempting certain permits from eligibility 335 for an extension; providing for applicability of rules 336 governing permits; declaring that certain provisions 337 do not impair the authority of counties and 338 municipalities under certain circumstances; providing 339 legislative intent; reauthorizing certain exemptions, 340 2-year extensions, and local comprehensive plan 341 amendments granted, authorized, or adopted under 342 general law and in effect as of a certain date; 343 providing construction; providing for retroactive 344 application; authorizing the funds in specific 345 appropriation 2649 of chapter 2008-152, Laws of 346 Florida, to be used for additional space-related 347 economic-development purposes; specifying requirements 348 for fuel tank upgrades; extending certain fuel service 349 facility order deadlines; specifying compliance 350 requirements; requiring that construction contracts 351 funded by state funds contain a provision requiring 352 the contractor to give preference to the employment of 353 state residents if they have substantially equal 354 qualifications as nonresidents; defining the term 355 “substantially equal qualifications”; providing a 356 finding that the act fulfills an important state 357 interest; providing severability; providing 358 appropriations; providing effective dates. 359 360 Be It Enacted by the Legislature of the State of Florida: 361 362 Section 1. Effective July 1, 2010, subsections (4) and (5) 363 are added to section 125.045, Florida Statutes, to read: 364 125.045 County economic development powers.— 365 (4) A contract between the governing body of a county or 366 other entity engaged in economic development activities on 367 behalf of the county and an economic development agency must 368 require the agency or entity receiving county funds to submit a 369 report to the governing body of the county detailing how county 370 funds were spent and detailing the results of the economic 371 development agency’s or entity’s efforts on behalf of the 372 county. By January 15, 2011, and annually thereafter, the county 373 must file a copy of the report with the Legislative Committee on 374 Intergovernmental Relations or its successor entity and post a 375 copy of the report on the county’s website. 376 (5)(a) By January 15, 2011, and annually thereafter, each 377 county shall report to the Legislative Committee on 378 Intergovernmental Relations or its successor entity the economic 379 development incentives in excess of $25,000 given to any 380 business during the county’s previous fiscal year. The 381 Legislative Committee on Intergovernmental Relations or its 382 successor entity shall provide the report to the Office of 383 Tourism, Trade, and Economic Development. Economic development 384 incentives include: 385 1. Direct financial incentives of monetary assistance 386 provided to a business from the county or through an 387 organization authorized by the county. Such incentives include, 388 but are not limited to, grants, loans, equity investments, loan 389 insurance and guarantees, and training subsidies. 390 2. Indirect incentives in the form of grants and loans 391 provided to businesses and community organizations that provide 392 support to businesses or promote business investment or 393 development. 394 3. Fee-based or tax-based incentives, including, but not 395 limited to, credits, refunds, exemptions, and property tax 396 abatement or assessment reductions. 397 4. Below-market rate leases or deeds for real property. 398 (b) A county shall report its economic development 399 incentives in the format specified by the Legislative Committee 400 on Intergovernmental Relations or its successor entity. 401 (c) The Legislative Committee on Intergovernmental 402 Relations or its successor entity shall compile the economic 403 development incentives provided by each county in a manner that 404 shows the total of each class of economic development incentives 405 provided by each county and all counties. 406 Section 2. Effective July 1, 2010, paragraph (d) of 407 subsection (9) of section 166.021, Florida Statutes, is 408 redesignated as paragraph (f) and amended, and new paragraphs 409 (d) and (e) are added to that subsection, to read: 410 166.021 Powers.— 411 (9) 412 (d) A contract between the governing body of a municipality 413 or other entity engaged in economic development activities on 414 behalf of the municipality and an economic development agency 415 must require the agency or entity receiving municipal funds to 416 submit a report to the governing body of the municipality 417 detailing how the municipal funds are spent and detailing the 418 results of the economic development agency’s or entity’s efforts 419 on behalf of the municipality. By January 15, 2011, and annually 420 thereafter, the municipality shall file a copy of the report 421 with the Legislative Committee on Intergovernmental Relations or 422 its successor entity and post a copy of the report on the 423 municipality’s website. 424 (e)1. By January 15, 2011, and annually therafter, each 425 municipality having annual revenues or expenditures greater than 426 $250,000 shall report to the Legislative Committee on 427 Intergovernmental Relations or its successor entity the economic 428 development incentives in excess of $25,000 given to any 429 business during the municipality’s previous fiscal year. The 430 Legislative Committee on Intergovernmental Relations or its 431 successor entity shall provide the report to the Office of 432 Tourism, Trade, and Economic Development. Economic development 433 incentives include: 434 a. Direct financial incentives of monetary assistance 435 provided to a business from the municipality or through an 436 organization authorized by the municipality. Such incentives 437 include, but are not limited to, grants, loans, equity 438 investments, loan insurance and guarantees, and training 439 subsidies. 440 b. Indirect incentives in the form of grants and loans 441 provided to businesses and community organizations that provide 442 support to businesses or promote business investment or 443 development. 444 c. Fee-based or tax-based incentives, including, but not 445 limited to, credits, refunds, exemptions, and property tax 446 abatement or assessment reductions. 447 d. Below-market rate leases or deeds for real property. 448 2. A municipality shall report its economic development 449 incentives in the format specified by the Legislative Committee 450 on Intergovernmental Relations or its successor entity. 451 3. The Legislative Committee on Intergovernmental Relations 452 or its successor entity shall compile the economic development 453 incentives provided by each municipality in a manner that shows 454 the total of each class of economic development incentives 455 provided by each municipality and all municipalities. 456 (f)(d)Nothing contained inThis subsection does not limit 457shall be construed as a limitation onthe home rule powers 458 granted by the State Constitution toformunicipalities. 459 Section 3. Subsection (7) of section 196.1995, Florida 460 Statutes, is amended to read: 461 196.1995 Economic development ad valorem tax exemption.— 462 (7) The authority to grant exemptions under this section 463 expireswill expire10 years after the date such authority was 464 approved in an election, but such authority may be renewed for 465 subsequentanother10-year periods if each 10-year renewal is 466 approvedperiodin a referendum called and held pursuant to this 467 section. 468 Section 4. Effective July 1, 2010, subsection (34) is added 469 to section 212.02, Florida Statutes, to read: 470 212.02 Definitions.—The following terms and phrases when 471 used in this chapter have the meanings ascribed to them in this 472 section, except where the context clearly indicates a different 473 meaning: 474 (34) “Fractional aircraft ownership program” means a 475 program that meets the requirements of 14 C.F.R. part 91, 476 subpart K, relating to fractional ownership operations, except 477 that the program must include a minimum of 25 aircraft owned or 478 leased by the program manager and used in the program. 479 Section 5. Effective July 1, 2010, paragraph (a) of 480 subsection (1) of section 212.031, Florida Statutes, is amended 481 to read: 482 212.031 Tax on rental or license fee for use of real 483 property.— 484 (1)(a) It is declared to be the legislative intent that 485 every person is exercising a taxable privilege who engages in 486 the business of renting, leasing, letting, or granting a license 487 for the use of any real property unless such property is: 488 1. Assessed as agricultural property under s. 193.461. 489 2. Used exclusively as dwelling units. 490 3. Property subject to tax on parking, docking, or storage 491 spaces under s. 212.03(6). 492 4. Recreational property or the common elements of a 493 condominium when subject to a lease between the developer or 494 owner thereof and the condominium association in its own right 495 or as agent for the owners of individual condominium units or 496 the owners of individual condominium units. However, only the 497 lease payments on such property shall be exempt from the tax 498 imposed by this chapter, and any other use made by the owner or 499 the condominium association shall be fully taxable under this 500 chapter. 501 5. A public or private street or right-of-way and poles, 502 conduits, fixtures, and similar improvements located on such 503 streets or rights-of-way, occupied or used by a utility or 504 provider of communications services, as defined by s. 202.11, 505 for utility or communications or television purposes. For 506 purposes of this subparagraph, the term “utility” means any 507 person providing utility services as defined in s. 203.012. This 508 exception also applies to property, wherever located, on which 509 the following are placed: towers, antennas, cables, accessory 510 structures, or equipment, not including switching equipment, 511 used in the provision of mobile communications services as 512 defined in s. 202.11. For purposes of this chapter, towers used 513 in the provision of mobile communications services, as defined 514 in s. 202.11, are considered to be fixtures. 515 6. A public street or road which is used for transportation 516 purposes. 517 7. Property used at an airport exclusively for the purpose 518 of aircraft landing or aircraft taxiing or property used by an 519 airline for the purpose of loading or unloading passengers or 520 property onto or from aircraft or for fueling aircraft. 521 8.a. Property used at a port authority, as defined in s. 522 315.02(2), exclusively for the purpose of oceangoing vessels or 523 tugs docking, or such vessels mooring on property used by a port 524 authority for the purpose of loading or unloading passengers or 525 cargo onto or from such a vessel, or property used at a port 526 authority for fueling such vessels, or to the extent that the 527 amount paid for the use of any property at the port is based on 528 the charge for the amount of tonnage actually imported or 529 exported through the port by a tenant. 530 b. The amount charged for the use of any property at the 531 port in excess of the amount charged for tonnage actually 532 imported or exported shall remain subject to tax except as 533 provided in sub-subparagraph a. 534 9. Property used as an integral part of the performance of 535 qualified production services. As used in this subparagraph, the 536 term “qualified production services” means any activity or 537 service performed directly in connection with the production of 538 a qualified motion picture, as defined in s. 212.06(1)(b), and 539 includes: 540 a. Photography, sound and recording, casting, location 541 managing and scouting, shooting, creation of special and optical 542 effects, animation, adaptation (language, media, electronic, or 543 otherwise), technological modifications, computer graphics, set 544 and stage support (such as electricians, lighting designers and 545 operators, greensmen, prop managers and assistants, and grips), 546 wardrobe (design, preparation, and management), hair and makeup 547 (design, production, and application), performing (such as 548 acting, dancing, and playing), designing and executing stunts, 549 coaching, consulting, writing, scoring, composing, 550 choreographing, script supervising, directing, producing, 551 transmitting dailies, dubbing, mixing, editing, cutting, 552 looping, printing, processing, duplicating, storing, and 553 distributing; 554 b. The design, planning, engineering, construction, 555 alteration, repair, and maintenance of real or personal property 556 including stages, sets, props, models, paintings, and facilities 557 principally required for the performance of those services 558 listed in sub-subparagraph a.; and 559 c. Property management services directly related to 560 property used in connection with the services described in sub 561 subparagraphs a. and b. 562 563 This exemption will inure to the taxpayer upon presentation of 564 the certificate of exemption issued to the taxpayer under the 565 provisions of s. 288.1258. 566 10. Leased, subleased, licensed, or rented to a person 567 providing food and drink concessionaire services within the 568 premises of a convention hall, exhibition hall, auditorium, 569 stadium, theater, arena, civic center, performing arts center, 570 publicly owned recreational facility, or any business operated 571 under a permit issued pursuant to chapter 550. A person 572 providing retail concessionaire services involving the sale of 573 food and drink or other tangible personal property within the 574 premises of an airport shall be subject to tax on the rental of 575 real property used for that purpose, but shall not be subject to 576 the tax on any license to use the property. For purposes of this 577 subparagraph, the term “sale” shall not include the leasing of 578 tangible personal property. 579 11. Property occupied pursuant to an instrument calling for 580 payments which the department has declared, in a Technical 581 Assistance Advisement issued on or before March 15, 1993, to be 582 nontaxable pursuant to rule 12A-1.070(19)(c), Florida 583 Administrative Code; provided that this subparagraph shall only 584 apply to property occupied by the same person before and after 585 the execution of the subject instrument and only to those 586 payments made pursuant to such instrument, exclusive of renewals 587 and extensions thereof occurring after March 15, 1993. 588 12. Rented, leased, subleased, or licensed to a 589 concessionaire by a convention hall, exhibition hall, 590 auditorium, stadium, theater, arena, civic center, performing 591 arts center, or publicly owned recreational facility, during an 592 event at the facility, to be used by the concessionaire to sell 593 souvenirs, novelties, or other event-related products. This 594 subparagraph applies only to that portion of the rental, lease, 595 or license payment which is based on a percentage of sales and 596 not based on a fixed price. This subparagraph is repealed July 597 1, 2009. 598 13. Property used or occupied predominantly for space 599 flight business purposes. As used in this subparagraph, “space 600 flight business” means the manufacturing, processing, or 601 assembly of a space facility, space propulsion system, space 602 vehicle, satellite, or station of any kind possessing the 603 capacity for space flight, as defined by s. 212.02(23), or 604 components thereof, and also means the following activities 605 supporting space flight: vehicle launch activities, flight 606 operations, ground control or ground support, and all 607 administrative activities directly related thereto. Property 608 shall be deemed to be used or occupied predominantly for space 609 flight business purposes if more than 50 percent of the 610 property, or improvements thereon, is used for one or more space 611 flight business purposes. Possession by a landlord, lessor, or 612 licensor of a signed written statement from the tenant, lessee, 613 or licensee claiming the exemption shall relieve the landlord, 614 lessor, or licensor from the responsibility of collecting the 615 tax, and the department shall look solely to the tenant, lessee, 616 or licensee for recovery of such tax if it determines that the 617 exemption was not applicable. 618 14. Rented, leased, subleased, or licensed to a person 619 providing telecommunications, data systems management, or 620 Internet services at a publicly or privately owned convention 621 hall, civic center, or meeting space at a public lodging 622 establishment as defined in s. 509.013. This subparagraph 623 applies only to that portion of the rental, lease, or license 624 payment that is based upon a percentage of sales, revenue 625 sharing, or royalty payments and not based upon a fixed price. 626 This subparagraph is intended to be clarifying and remedial in 627 nature and shall apply retroactively. This subparagraph does not 628 provide a basis for an assessment of any tax not paid, or create 629 a right to a refund of any tax paid, pursuant to this section 630 before July 1, 2010. 631 Section 6. Paragraph (a) of subsection (2) of section 632 212.04, Florida Statutes, is reenacted and amended to read: 633 212.04 Admissions tax; rate, procedure, enforcement.— 634 (2)(a)1. No tax shall be levied on admissions to athletic 635 or other events sponsored by elementary schools, junior high 636 schools, middle schools, high schools, community colleges, 637 public or private colleges and universities, deaf and blind 638 schools, facilities of the youth services programs of the 639 Department of Children and Family Services, and state 640 correctional institutions when only student, faculty, or inmate 641 talent is used. However, this exemption shall not apply to 642 admission to athletic events sponsored by a state university, 643 and the proceeds of the tax collected on such admissions shall 644 be retained and used by each institution to support women’s 645 athletics as provided in s. 1006.71(2)(c). 646 2.a. No tax shall be levied on dues, membership fees, and 647 admission charges imposed by not-for-profit sponsoring 648 organizations. To receive this exemption, the sponsoring 649 organization must qualify as a not-for-profit entity under the 650 provisions of s. 501(c)(3) of the Internal Revenue Code of 1954, 651 as amended. 652 b. No tax shall be levied on admission charges to an event 653 sponsored by a governmental entity, sports authority, or sports 654 commission when held in a convention hall, exhibition hall, 655 auditorium, stadium, theater, arena, civic center, performing 656 arts center, or publicly owned recreational facility and when 657 100 percent of the risk of success or failure lies with the 658 sponsor of the event and 100 percent of the funds at risk for 659 the event belong to the sponsor, and student or faculty talent 660 is not exclusively used. As used in this sub-subparagraph, the 661 terms “sports authority” and “sports commission” mean a 662 nonprofit organization that is exempt from federal income tax 663 under s. 501(c)(3) of the Internal Revenue Code and that 664 contracts with a county or municipal government for the purpose 665 of promoting and attracting sports-tourism events to the 666 community with which it contracts.This sub-subparagraph is667repealed July 1, 2009.668 3. No tax shall be levied on an admission paid by a 669 student, or on the student’s behalf, to any required place of 670 sport or recreation if the student’s participation in the sport 671 or recreational activity is required as a part of a program or 672 activity sponsored by, and under the jurisdiction of, the 673 student’s educational institution, provided his or her 674 attendance is as a participant and not as a spectator. 675 4. No tax shall be levied on admissions to the National 676 Football League championship game or Pro Bowl;,on admissions to 677 any semifinal game or championship game of a national collegiate 678 tournament;, oron admissions to a Major League Baseball, 679 National Basketball Association, or National Hockey League all 680 star game; on admissions to the Major League Baseball Home Run 681 Derby held before the Major League Baseball All-Star Game; or on 682 admissions to the National Basketball Association Rookie 683 Challenge, Celebrity Game, 3-Point Shooting Contest, or Slam 684 Dunk Challenge. 685 5. A participation fee or sponsorship fee imposed by a 686 governmental entity as described in s. 212.08(6) for an athletic 687 or recreational program is exempt when the governmental entity 688 by itself, or in conjunction with an organization exempt under 689 s. 501(c)(3) of the Internal Revenue Code of 1954, as amended, 690 sponsors, administers, plans, supervises, directs, and controls 691 the athletic or recreational program. 692 6. Also exempt from the tax imposed by this section to the 693 extent provided in this subparagraph are admissions to live 694 theater, live opera, or live ballet productions in this state 695 which are sponsored by an organization that has received a 696 determination from the Internal Revenue Service that the 697 organization is exempt from federal income tax under s. 698 501(c)(3) of the Internal Revenue Code of 1954, as amended, if 699 the organization actively participates in planning and 700 conducting the event, is responsible for the safety and success 701 of the event, is organized for the purpose of sponsoring live 702 theater, live opera, or live ballet productions in this state, 703 has more than 10,000 subscribing members and has among the 704 stated purposes in its charter the promotion of arts education 705 in the communities which it serves, and will receive at least 20 706 percent of the net profits, if any, of the events which the 707 organization sponsors and will bear the risk of at least 20 708 percent of the losses, if any, from the events which it sponsors 709 if the organization employs other persons as agents to provide 710 services in connection with a sponsored event. Prior to March 1 711 of each year, such organization may apply to the department for 712 a certificate of exemption for admissions to such events 713 sponsored in this state by the organization during the 714 immediately following state fiscal year. The application shall 715 state the total dollar amount of admissions receipts collected 716 by the organization or its agents from such events in this state 717 sponsored by the organization or its agents in the year 718 immediately preceding the year in which the organization applies 719 for the exemption. Such organization shall receive the exemption 720 only to the extent of $1.5 million multiplied by the ratio that 721 such receipts bear to the total of such receipts of all 722 organizations applying for the exemption in such year; however, 723 in no event shall such exemption granted to any organization 724 exceed 6 percent of such admissions receipts collected by the 725 organization or its agents in the year immediately preceding the 726 year in which the organization applies for the exemption. Each 727 organization receiving the exemption shall report each month to 728 the department the total admissions receipts collected from such 729 events sponsored by the organization during the preceding month 730 and shall remit to the department an amount equal to 6 percent 731 of such receipts reduced by any amount remaining under the 732 exemption. Tickets for such events sold by such organizations 733 shall not reflect the tax otherwise imposed under this section. 734 7. Also exempt from the tax imposed by this section are 735 entry fees for participation in freshwater fishing tournaments. 736 8. Also exempt from the tax imposed by this section are 737 participation or entry fees charged to participants in a game, 738 race, or other sport or recreational event if spectators are 739 charged a taxable admission to such event. 740 9. No tax shall be levied on admissions to any postseason 741 collegiate football game sanctioned by the National Collegiate 742 Athletic Association. 743 Section 7. Effective July 1, 2010, paragraph (a) of 744 subsection (1) of section 212.05, Florida Statutes, is amended, 745 and subsection (5) is added to that section, to read: 746 212.05 Sales, storage, use tax.—It is hereby declared to be 747 the legislative intent that every person is exercising a taxable 748 privilege who engages in the business of selling tangible 749 personal property at retail in this state, including the 750 business of making mail order sales, or who rents or furnishes 751 any of the things or services taxable under this chapter, or who 752 stores for use or consumption in this state any item or article 753 of tangible personal property as defined herein and who leases 754 or rents such property within the state. 755 (1) For the exercise of such privilege, a tax is levied on 756 each taxable transaction or incident, which tax is due and 757 payable as follows: 758 (a)1.a. At the rate of 6 percent of the sales price of each 759 item or article of tangible personal property when sold at 760 retail in this state, computed on each taxable sale for the 761 purpose of remitting the amount of tax due the state, and 762 including each and every retail sale. 763 b. Each occasional or isolated sale of an aircraft, boat, 764 mobile home, or motor vehicle of a class or type which is 765 required to be registered, licensed, titled, or documented in 766 this state or by the United States Government shall be subject 767 to tax at the rate provided in this paragraph. The department 768 shall by rule adopt any nationally recognized publication for 769 valuation of used motor vehicles as the reference price list for 770 any used motor vehicle which is required to be licensed pursuant 771 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any 772 party to an occasional or isolated sale of such a vehicle 773 reports to the tax collector a sales price which is less than 80 774 percent of the average loan price for the specified model and 775 year of such vehicle as listed in the most recent reference 776 price list, the tax levied under this paragraph shall be 777 computed by the department on such average loan price unless the 778 parties to the sale have provided to the tax collector an 779 affidavit signed by each party, or other substantial proof, 780 stating the actual sales price. Any party to such sale who 781 reports a sales price less than the actual sales price is guilty 782 of a misdemeanor of the first degree, punishable as provided in 783 s. 775.082 or s. 775.083. The department shall collect or 784 attempt to collect from such party any delinquent sales taxes. 785 In addition, such party shall pay any tax due and any penalty 786 and interest assessed plus a penalty equal to twice the amount 787 of the additional tax owed. Notwithstanding any other provision 788 of law, the Department of Revenue may waive or compromise any 789 penalty imposed pursuant to this subparagraph. 790 2. This paragraph does not apply to the sale of a boat or 791 aircraft by or through a registered dealer under this chapter to 792 a purchaser who, at the time of taking delivery, is a 793 nonresident of this state, does not make his or her permanent 794 place of abode in this state, and is not engaged in carrying on 795 in this state any employment, trade, business, or profession in 796 which the boat or aircraft will be used in this state, or is a 797 corporation none of the officers or directors of which is a 798 resident of, or makes his or her permanent place of abode in, 799 this state, or is a noncorporate entity that has no individual 800 vested with authority to participate in the management, 801 direction, or control of the entity’s affairs who is a resident 802 of, or makes his or her permanent abode in, this state. For 803 purposes of this exemption, either a registered dealer acting on 804 his or her own behalf as seller, a registered dealer acting as 805 broker on behalf of a seller, or a registered dealer acting as 806 broker on behalf of the purchaser may be deemed to be the 807 selling dealer. This exemption shall not be allowed unless: 808 a. The purchaser removes a qualifying boat, as described in 809 sub-subparagraph f., from the state within 90 days after the 810 date of purchase or extension, or the purchaser removes a 811 nonqualifying boat or an aircraft from this state within 10 days 812 after the date of purchase or, when the boat or aircraft is 813 repaired or altered, within 20 days after completion of the 814 repairs or alterations; 815 b. The purchaser, within 30 days from the date of 816 departure, shall provide the department with written proof that 817 the purchaser licensed, registered, titled, or documented the 818 boat or aircraft outside the state. If such written proof is 819 unavailable, within 30 days the purchaser shall provide proof 820 that the purchaser applied for such license, title, 821 registration, or documentation. The purchaser shall forward to 822 the department proof of title, license, registration, or 823 documentation upon receipt; 824 c. The purchaser, within 10 days of removing the boat or 825 aircraft from Florida, shall furnish the department with proof 826 of removal in the form of receipts for fuel, dockage, slippage, 827 tie-down, or hangaring from outside of Florida. The information 828 so provided must clearly and specifically identify the boat or 829 aircraft; 830 d. The selling dealer, within 5 days of the date of sale, 831 shall provide to the department a copy of the sales invoice, 832 closing statement, bills of sale, and the original affidavit 833 signed by the purchaser attesting that he or she has read the 834 provisions of this section; 835 e. The seller makes a copy of the affidavit a part of his 836 or her record for as long as required by s. 213.35; and 837 f. Unless the nonresident purchaser of a boat of 5 net tons 838 of admeasurement or larger intends to remove the boat from this 839 state within 10 days after the date of purchase or when the boat 840 is repaired or altered, within 20 days after completion of the 841 repairs or alterations, the nonresident purchaser shall apply to 842 the selling dealer for a decal which authorizes 90 days after 843 the date of purchase for removal of the boat. The nonresident 844 purchaser of a qualifying boat may apply to the selling dealer 845 within 60 days after the date of purchase for an extension decal 846 that authorizes the boat to remain in this state for an 847 additional 90 days, but not more than a total of 180 days, 848 before the nonresident purchaser is required to pay the tax 849 imposed by this chapter. The department is authorized to issue 850 decals in advance to dealers. The number of decals issued in 851 advance to a dealer shall be consistent with the volume of the 852 dealer’s past sales of boats which qualify under this sub 853 subparagraph. The selling dealer or his or her agent shall mark 854 and affix the decals to qualifying boats in the manner 855 prescribed by the department, prior to delivery of the boat. 856 (I) The department is hereby authorized to charge dealers a 857 fee sufficient to recover the costs of decals issued, except the 858 extension decal shall cost $425. 859 (II) The proceeds from the sale of decals will be deposited 860 into the administrative trust fund. 861 (III) Decals shall display information to identify the boat 862 as a qualifying boat under this sub-subparagraph, including, but 863 not limited to, the decal’s date of expiration. 864 (IV) The department is authorized to require dealers who 865 purchase decals to file reports with the department and may 866 prescribe all necessary records by rule. All such records are 867 subject to inspection by the department. 868 (V) Any dealer or his or her agent who issues a decal 869 falsely, fails to affix a decal, mismarks the expiration date of 870 a decal, or fails to properly account for decals will be 871 considered prima facie to have committed a fraudulent act to 872 evade the tax and will be liable for payment of the tax plus a 873 mandatory penalty of 200 percent of the tax, and shall be liable 874 for fine and punishment as provided by law for a conviction of a 875 misdemeanor of the first degree, as provided in s. 775.082 or s. 876 775.083. 877 (VI) Any nonresident purchaser of a boat who removes a 878 decal prior to permanently removing the boat from the state, or 879 defaces, changes, modifies, or alters a decal in a manner 880 affecting its expiration date prior to its expiration, or who 881 causes or allows the same to be done by another, will be 882 considered prima facie to have committed a fraudulent act to 883 evade the tax and will be liable for payment of the tax plus a 884 mandatory penalty of 200 percent of the tax, and shall be liable 885 for fine and punishment as provided by law for a conviction of a 886 misdemeanor of the first degree, as provided in s. 775.082 or s. 887 775.083. 888 (VII) The department is authorized to adopt rules necessary 889 to administer and enforce this subparagraph and to publish the 890 necessary forms and instructions. 891 (VIII) The department is hereby authorized to adopt 892 emergency rules pursuant to s. 120.54(4) to administer and 893 enforce the provisions of this subparagraph. 894 895 If the purchaser fails to remove the qualifying boat from this 896 state within the maximum 180 days after purchase or a 897 nonqualifying boat or an aircraft from this state within 10 days 898 after purchase or, when the boat or aircraft is repaired or 899 altered, within 20 days after completion of such repairs or 900 alterations, or permits the boat or aircraft to return to this 901 state within 6 months from the date of departure, except as 902 provided in s. 212.08(7)(ggg), or if the purchaser fails to 903 furnish the department with any of the documentation required by 904 this subparagraph within the prescribed time period, the 905 purchaser shall be liable for use tax on the cost price of the 906 boat or aircraft and, in addition thereto, payment of a penalty 907 to the Department of Revenue equal to the tax payable. This 908 penalty shall be in lieu of the penalty imposed by s. 212.12(2) 909 and is mandatory and shall not be waived by the department. The 910 maximum 180-day period following the sale of a qualifying boat 911 tax-exempt to a nonresident may not be tolled for any reason. 912Notwithstanding other provisions of this paragraph to the913contrary, an aircraft purchased in this state under the914provisions of this paragraph may be returned to this state for915repairs within 6 months after the date of its departure without916being in violation of the law and without incurring liability917for the payment of tax or penalty on the purchase price of the918aircraft if the aircraft is removed from this state within 20919days after the completion of the repairs and if such removal can920be demonstrated by invoices for fuel, tie-down, hangar charges921issued by out-of-state vendors or suppliers, or similar922documentation.923 (5) Notwithstanding any other provision of this chapter, 924 the maximum amount of tax imposed under this chapter and 925 collected on each sale or use of a boat in this state may not 926 exceed $18,000. 927 Section 8. Effective July 1, 2010, section 212.0597, 928 Florida Statutes, is created to read: 929 212.0597 Maximum tax on fractional aircraft ownership 930 interests.—The maximum tax imposed under this chapter, including 931 any discretionary sales surtax under s. 212.055, is limited to 932 $300 on the sale or use in this state of a fractional ownership 933 interest in aircraft pursuant to a fractional aircraft ownership 934 program. The tax applies to the total consideration paid for the 935 fractional ownership interest, including any amounts paid by the 936 fractional owner as monthly management or maintenance fees. The 937 tax applies only if the fractional ownership interest is sold by 938 or to the program manager of the fractional aircraft ownership 939 program, or if the fractional ownership interest is transferred 940 upon the approval of the program manager of the fractional 941 aircraft ownership program. 942 Section 9. Effective July 1, 2010, paragraphs (b) and (g) 943 of subsection (5) of section 212.08, Florida Statutes, are 944 amended, paragraph (q) is added to that subsection, and 945 paragraphs (ggg) and (hhh) are added to subsection (7) of that 946 section, to read: 947 212.08 Sales, rental, use, consumption, distribution, and 948 storage tax; specified exemptions.—The sale at retail, the 949 rental, the use, the consumption, the distribution, and the 950 storage to be used or consumed in this state of the following 951 are hereby specifically exempt from the tax imposed by this 952 chapter. 953 (5) EXEMPTIONS; ACCOUNT OF USE.— 954 (b) Machinery and equipment used to increase productive 955 output.— 956 1. Industrial machinery and equipment purchased for 957 exclusive use by a new business in spaceport activities as 958 defined by s. 212.02 or for use in new businesses thatwhich959 manufacture, process, compound, or produce for sale items of 960 tangible personal property at fixed locations are exempt from 961 the tax imposed by this chapter upon an affirmative showing by 962 the taxpayer to the satisfaction of the department that such 963 items are used in a new business in this state. Such purchases 964 must be made prior to the date the business first begins its 965 productive operations, and delivery of the purchased item must 966 be made within 12 months afterofthat date. 967 2. Industrial machinery and equipment purchased for 968 exclusive use by an expanding facility which is engaged in 969 spaceport activities as defined by s. 212.02 or for use in 970 expanding manufacturing facilities or plant units which 971 manufacture, process, compound, or produce for sale items of 972 tangible personal property at fixed locations in this state are 973 exempt from any amount of tax imposed by this chapter upon an 974 affirmative showing by the taxpayer to the satisfaction of the 975 department that such items are used to increase the productive 976 output of such expanded facility or business by not less than 10 977 percent. 978 3.a. To receive an exemption provided by subparagraph 1. or 979 subparagraph 2., a qualifying business entity shall apply to the 980 department for a temporary tax exemption permit. The application 981 shall state that a new business exemption or expanded business 982 exemption is being sought. Upon a tentative affirmative 983 determination by the department pursuant to subparagraph 1. or 984 subparagraph 2., the department shall issue such permit. 985 b. The applicant shallbe required tomaintain all 986 necessary books and records to support the exemption. Upon 987 completion of purchases of qualified machinery and equipment 988 pursuant to subparagraph 1. or subparagraph 2., the temporary 989 tax permit shall be delivered to the department or returned to 990 the department by certified or registered mail. 991 c. If, in a subsequent audit conducted by the department, 992 it is determined that the machinery and equipment purchased as 993 exempt under subparagraph 1. or subparagraph 2. did not meet the 994 criteria mandated by this paragraph or if commencement of 995 production did not occur, the amount of taxes exempted at the 996 time of purchase shall immediately be due and payable to the 997 department by the business entity, together with the appropriate 998 interest and penalty, computed from the date of purchase, in the 999 manner prescribed by this chapter. 1000 d. IfIn the eventa qualifying business entity fails to 1001 apply for a temporary exemption permit or if the tentative 1002 determination by the department required to obtain a temporary 1003 exemption permit is negative, a qualifying business entity shall 1004 receive the exemption provided in subparagraph 1. or 1005 subparagraph 2. through a refund of previously paid taxes. No 1006 refund may be made for such taxes unless the criteria mandated 1007 by subparagraph 1. or subparagraph 2. have been met and 1008 commencement of production has occurred. 1009 4. The department shall adopt rules governing applications 1010 for, issuance of, and the form of temporary tax exemption 1011 permits; provisions for recapture of taxes; and the manner and 1012 form of refund applications, and may establish guidelines as to 1013 the requisites for an affirmative showing of increased 1014 productive output, commencement of production, and qualification 1015 for exemption. 1016 5. The exemptions provided in subparagraphs 1. and 2. do 1017 not apply to machinery or equipment purchased or used by 1018 electric utility companies, communications companies, oil or gas 1019 exploration or production operations, publishing firms that do 1020 not export at least 50 percent of their finished product out of 1021 the state, any firm subject to regulation by the Division of 1022 Hotels and Restaurants of the Department of Business and 1023 Professional Regulation, or any firm thatwhichdoes not 1024 manufacture, process, compound, or produce for sale items of 1025 tangible personal property or thatwhichdoes not use such 1026 machinery and equipment in spaceport activities as required by 1027 this paragraph. The exemptions provided in subparagraphs 1. and 1028 2. shall apply to machinery and equipment purchased for use in 1029 phosphate or other solid minerals severance, mining, or 1030 processing operations. 1031 6. For the purposes of the exemptions provided in 1032 subparagraphs 1.and 2., these terms have the following meanings: 1033 a. “Industrial machinery and equipment” means tangible 1034 personal property or other property that has a depreciable life 1035 of 3 years or more and that is used as an integral part in the 1036 manufacturing, processing, compounding, or production of 1037 tangible personal property for sale or is exclusively used in 1038 spaceport activities. A building and its structural components 1039 are not industrial machinery and equipment unless the building 1040 or structural component is so closely related to the industrial 1041 machinery and equipment that it houses or supports that the 1042 building or structural component can be expected to be replaced 1043 when the machinery and equipment are replaced. Heating and air 1044 conditioning systems are not industrial machinery and equipment 1045 unless the sole justification for their installation is to meet 1046 the requirements of the production process, even though the 1047 system may provide incidental comfort to employees or serve, to 1048 an insubstantial degree, nonproduction activities. The term 1049 includes parts and accessories only to the extent that the 1050 exemption thereof is consistent with the provisions of this 1051 paragraph. 1052 b. “Productive output” means the number of units actually 1053 produced by a single plant,oroperation, or product line in a 1054 single continuous 12-month period, irrespective of sales. 1055 Increases in productive output shall be measured by the output 1056 for 12 continuous months selected by the expanding business 1057immediatelyfollowing the completion of installation of such 1058 machinery or equipment over the output for the 12 continuous 1059 months immediately preceding such installation. However,if a1060different 12-month continuous period of time would more1061accurately reflect the increase in productive output of1062machinery and equipment purchased to facilitate an expansion,1063the increase in productive output may be measured during that106412-month continuous period of time if such time period is1065mutually agreed upon by the Department of Revenue and the1066expanding business prior to the commencement of production;1067provided, however,in no case may such time period begin later 1068 than 2 years following the completion of installation of the new 1069 machinery and equipment. The units used to measure productive 1070 output shall be physically comparable between the two periods, 1071 irrespective of sales. 1072 (g) Building materials used in the rehabilitation of real 1073 property located in an enterprise zone.— 1074 1. Building materials used in the rehabilitation of real 1075 property located in an enterprise zone areshall beexempt from 1076 the tax imposed by this chapter upon an affirmative showing to 1077 the satisfaction of the department that the items have been used 1078 for the rehabilitation of real property located in an enterprise 1079 zone. Except as provided in subparagraph 2., this exemption 1080 inures to the owner, lessee, or lessor of the rehabilitated real 1081 property located in an enterprise zone only through a refund of 1082 previously paid taxes. To receive a refund pursuant to this 1083 paragraph, the owner, lessee, or lessor of the rehabilitated 1084 real property located in an enterprise zone must file an 1085 application under oath with the governing body or enterprise 1086 zone development agency having jurisdiction over the enterprise 1087 zone where the business is located, as applicable, which 1088 includes: 1089 a. The name and address of the person claiming the refund. 1090 b. An address and assessment roll parcel number of the 1091 rehabilitated real property in an enterprise zone for which a 1092 refund of previously paid taxes is being sought. 1093 c. A description of the improvements made to accomplish the 1094 rehabilitation of the real property. 1095 d. A copy of the building permit issued for the 1096 rehabilitation of the real property. 1097 e. A sworn statement, under the penalty of perjury, from 1098 the general contractor licensed in this state with whom the 1099 applicant contracted to make the improvements necessary to 1100 accomplish the rehabilitation of the real property, which 1101 statement lists the building materials used in the 1102 rehabilitation of the real property, the actual cost of the 1103 building materials, and the amount of sales tax paid in this 1104 state on the building materials. IfIn the event thata general 1105 contractor has not been used, the applicant shall provide this 1106 information in a sworn statement, under the penalty of perjury. 1107 Copies of the invoices thatwhichevidence the purchase of the 1108 building materials used in such rehabilitation and the payment 1109 of sales tax on the building materials shall be attached to the 1110 sworn statement provided by the general contractor or by the 1111 applicant. Unless the actual cost of building materials used in 1112 the rehabilitation of real property and the payment of sales 1113 taxes due thereon is documented by a general contractor or by 1114 the applicant in this manner, the cost of such building 1115 materials shall be an amount equal to 40 percent of the increase 1116 in assessed value for ad valorem tax purposes. 1117 f. The identifying number assigned pursuant to s. 290.0065 1118 to the enterprise zone in which the rehabilitated real property 1119 is located. 1120 g. A certification by the local building code inspector 1121 that the improvements necessary to accomplish the rehabilitation 1122 of the real property are substantially completed. 1123 h. Whether the business is a small business as defined by 1124 s. 288.703(1). 1125 i. If applicable, the name and address of each permanent 1126 employee of the business, including, for each employee who is a 1127 resident of an enterprise zone, the identifying number assigned 1128 pursuant to s. 290.0065 to the enterprise zone in which the 1129 employee resides. 1130 2. This exemption inures to a municipalitycity, county, 1131 other governmental agency, or nonprofit community-based 1132 organization through a refund of previously paid taxes if the 1133 building materials used in the rehabilitation of real property 1134 located in an enterprise zone are paid for from the funds of a 1135 community development block grant, State Housing Initiatives 1136 Partnership Program, or similar grant or loan program. To 1137 receive a refund pursuant to this paragraph, a municipality 1138city, county, other governmental agency, or nonprofit community 1139 based organization must file an application thatwhichincludes 1140 the same information required to be provided in subparagraph 1. 1141 by an owner, lessee, or lessor of rehabilitated real property. 1142 In addition, the application must include a sworn statement 1143 signed by the chief executive officer of the municipalitycity, 1144 county, other governmental agency, or nonprofit community-based 1145 organization seeking a refund which states that the building 1146 materials for which a refund is sought were paid for from the 1147 funds of a community development block grant, State Housing 1148 Initiatives Partnership Program, or similar grant or loan 1149 program. 1150 3. Within 10 working days after receipt of an application, 1151 the governing body or enterprise zone development agency shall 1152 review the application to determine if it contains all the 1153 information required pursuant to subparagraph 1. or subparagraph 1154 2. and meets the criteria set out in this paragraph. The 1155 governing body or agency shall certify all applications that 1156 contain the information required pursuant to subparagraph 1. or 1157 subparagraph 2. and that meet the criteria set out in this 1158 paragraph as eligible to receive a refund. If applicable, the 1159 governing body or agency shall also certify if 20 percent of the 1160 employees of the business are residents of an enterprise zone, 1161 excluding temporary and part-time employees. The certification 1162 shall be in writing, and a copy of the certification shall be 1163 transmitted to the executive director of the departmentof1164Revenue. The applicant isshall beresponsible for forwarding a 1165 certified application to the department within the time 1166 specified in subparagraph 4. 1167 4. An application for a refund pursuant to this paragraph 1168 must be submitted to the department within 6 months after the 1169 rehabilitation of the property is deemed to be substantially 1170 completed by the local building code inspector or by September 1 1171 after the rehabilitated property is first subject to assessment. 1172 5. Not more than one exemption through a refund of 1173 previously paid taxes for the rehabilitation of real property 1174 shall be permitted for any single parcel of property unless 1175 there is a change in ownership, a new lessor, or a new lessee of 1176 the real property. No refund shall be granted pursuant to this 1177 paragraph unless the amount to be refunded exceeds $500. No 1178 refund granted pursuant to this paragraph shall exceed the 1179 lesser of 97 percent of the Florida sales or use tax paid on the 1180 cost of the building materials used in the rehabilitation of the 1181 real property as determined pursuant to sub-subparagraph 1.e. or 1182 $5,000, or, if no less than 20 percent of the employees of the 1183 business are residents of an enterprise zone, excluding 1184 temporary and part-time employees, the amount of refund granted 1185 pursuant to this paragraph mayshallnot exceed the lesser of 97 1186 percent of the sales tax paid on the cost of such building 1187 materials or $10,000. A refund approved pursuant to this 1188 paragraph shall be made within 30 days afterofformal approval 1189 by the department of the application for the refund. This 1190 subparagraph appliesshall applyretroactively to July 1, 2005. 1191 6. The department shall adopt rules governing the manner 1192 and form of refund applications and may establish guidelines as 1193 to the requisites for an affirmative showing of qualification 1194 for exemption under this paragraph. 1195 7. The department shall deduct an amount equal to 10 1196 percent of each refund granted underthe provisions ofthis 1197 paragraph from the amount transferred into the Local Government 1198 Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 1199 for the county area in which the rehabilitated real property is 1200 located and shall transfer that amount to the General Revenue 1201 Fund. 1202 8. For the purposes of the exemption provided in this 1203 paragraph, the term: 1204 a. “Building materials” means tangible personal property 1205 thatwhichbecomes a component part of improvements to real 1206 property. 1207 b. “Real property” has the same meaning as provided in s. 1208 192.001(12), except that the term does not include a condominium 1209 parcel or condominium property as defined in s. 718.103. 1210 c. “Rehabilitation of real property” means the 1211 reconstruction, renovation, restoration, rehabilitation, 1212 construction, or expansion of improvements to real property. 1213 d. “Substantially completed” has the same meaning as 1214 provided in s. 192.042(1). 1215 9. This paragraph expires on the date specified in s. 1216 290.016 for the expiration of the Florida Enterprise Zone Act. 1217 (q) Entertainment industry tax credit; authorization; 1218 eligibility for credits.—The credits against the state sales tax 1219 authorized pursuant to s. 288.1254 shall be deducted from any 1220 sales and use tax remitted by the dealer to the department by 1221 electronic funds transfer and may only be deducted on a sales 1222 and use tax return initiated through electronic data 1223 interchange. The dealer shall separately state the credit on the 1224 electronic return. The net amount of tax due and payable must be 1225 remitted by electronic funds transfer. If the credit for the 1226 qualified expenditures is larger than the amount owed on the 1227 sales and use tax return that is eligible for the credit, the 1228 unused amount of the credit may be carried forward to a 1229 succeeding reporting period as provided in s. 288.1254(4)(e). A 1230 dealer may only obtain a credit using the method described in 1231 this subparagraph. A dealer is not authorized to obtain a credit 1232 by applying for a refund. 1233 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 1234 entity by this chapter do not inure to any transaction that is 1235 otherwise taxable under this chapter when payment is made by a 1236 representative or employee of the entity by any means, 1237 including, but not limited to, cash, check, or credit card, even 1238 when that representative or employee is subsequently reimbursed 1239 by the entity. In addition, exemptions provided to any entity by 1240 this subsection do not inure to any transaction that is 1241 otherwise taxable under this chapter unless the entity has 1242 obtained a sales tax exemption certificate from the department 1243 or the entity obtains or provides other documentation as 1244 required by the department. Eligible purchases or leases made 1245 with such a certificate must be in strict compliance with this 1246 subsection and departmental rules, and any person who makes an 1247 exempt purchase with a certificate that is not in strict 1248 compliance with this subsection and the rules is liable for and 1249 shall pay the tax. The department may adopt rules to administer 1250 this subsection. 1251 (ggg) Aircraft temporarily in the state— 1252 1. An aircraft owned by a nonresident is exempt from the 1253 use tax imposed by this chapter if the aircraft enters and 1254 remains in this state for less than a total of 21 days during 1255 the 6-month period after the date of purchase. The temporary use 1256 of the aircraft and subsequent removal from this state may be 1257 proven by invoices for fuel, tie-down, or hangar charges issued 1258 by out-of-state vendors or suppliers or similar documentation 1259 that clearly and specifically identifies the aircraft. The 1260 exemption created by this subparagraph is in addition to the 1261 exemptions provided in subparagraph 2. and s. 212.05(1)(a). 1262 2. An aircraft owned by a nonresident is exempt from the 1263 use tax imposed by this chapter if the aircraft enters or 1264 remains in this state exclusively for the purpose of flight 1265 training, repairs, alterations, refitting, or modification. Such 1266 purposes must be supported by written documentation issued by 1267 in-state vendors or suppliers which clearly and specifically 1268 identifies the aircraft. The exemption created by this 1269 subparagraph is in addition to the exemptions provided in 1270 subparagraph 1. and s. 212.05(1)(a). 1271 (hhh) Fractional aircraft ownership programs—The sale or 1272 use of aircraft primarily used in a fractional aircraft 1273 ownership program or of any parts or labor used in the 1274 completion, maintenance, repair, or overhaul of such aircraft is 1275 exempt from the tax imposed by this chapter. The exemption is 1276 not allowed unless the program manager of the fractional 1277 aircraft ownership program furnishes the dealer with a 1278 certificate stating that the lease, purchase, repair, or 1279 maintenance is for aircraft primarily used in a fractional 1280 aircraft ownership program and that the program manager 1281 qualifies for the exemption. If a program manager makes tax 1282 exempt purchases on a continual basis, the program manager may 1283 allow the dealer to keep the certificate on file. The program 1284 manager must inform a dealer that keeps the certificate on file 1285 if the program manager no longer qualifies for the exemption. 1286 The department may adopt rules to administer this paragraph, 1287 including rules determining the format of the certificate. 1288 Section 10. Effective July 1, 2010, paragraph (z) is added 1289 to subsection (8) of section 213.053, Florida Statutes, to read: 1290 213.053 Confidentiality and information sharing.— 1291 (8) Notwithstanding any other provision of this section, 1292 the department may provide: 1293 (z) Information relative to tax credits taken under s. 1294 288.1254 to the Office of Film and Entertainment and the Office 1295 of Tourism, Trade, and Economic Development. 1296 1297 Disclosure of information under this subsection shall be 1298 pursuant to a written agreement between the executive director 1299 and the agency. Such agencies, governmental or nongovernmental, 1300 shall be bound by the same requirements of confidentiality as 1301 the Department of Revenue. Breach of confidentiality is a 1302 misdemeanor of the first degree, punishable as provided by s. 1303 775.082 or s. 775.083. 1304 Section 11. Effective July 1, 2010, subsection (8) of 1305 section 220.02, Florida Statutes, is amended to read: 1306 220.02 Legislative intent.— 1307 (8) It is the intent of the Legislature that credits 1308 against either the corporate income tax or the franchise tax be 1309 applied in the following order: those enumerated in s. 631.828, 1310 those enumerated in s. 220.191, those enumerated in s. 220.181, 1311 those enumerated in s. 220.183, those enumerated in s. 220.182, 1312 those enumerated in s. 220.1895, those enumerated in s. 221.02, 1313 those enumerated in s. 220.184, those enumerated in s. 220.186, 1314 those enumerated in s. 220.1845, those enumerated in s. 220.19, 1315 those enumerated in s. 220.185, those enumerated in s. 220.187, 1316 those enumerated in s. 220.192, those enumerated in s. 220.193, 1317andthose enumerated in s. 288.9916, those enumerated in s. 1318 220.1899, and those enumerated in s. 220.1896. 1319 Section 12. Paragraph (a) of subsection (1) of section 1320 220.13, Florida Statutes, is amended to read: 1321 220.13 “Adjusted federal income” defined.— 1322 (1) The term “adjusted federal income” means an amount 1323 equal to the taxpayer’s taxable income as defined in subsection 1324 (2), or such taxable income of more than one taxpayer as 1325 provided in s. 220.131, for the taxable year, adjusted as 1326 follows: 1327 (a) Additions.—There shall be added to such taxable income: 1328 1. The amount of any tax upon or measured by income, 1329 excluding taxes based on gross receipts or revenues, paid or 1330 accrued as a liability to the District of Columbia or any state 1331 of the United States which is deductible from gross income in 1332 the computation of taxable income for the taxable year. 1333 2. The amount of interest which is excluded from taxable 1334 income under s. 103(a) of the Internal Revenue Code or any other 1335 federal law, less the associated expenses disallowed in the 1336 computation of taxable income under s. 265 of the Internal 1337 Revenue Code or any other law, excluding 60 percent of any 1338 amounts included in alternative minimum taxable income, as 1339 defined in s. 55(b)(2) of the Internal Revenue Code, if the 1340 taxpayer pays tax under s. 220.11(3). 1341 3. In the case of a regulated investment company or real 1342 estate investment trust, an amount equal to the excess of the 1343 net long-term capital gain for the taxable year over the amount 1344 of the capital gain dividends attributable to the taxable year. 1345 4. That portion of the wages or salaries paid or incurred 1346 for the taxable year which is equal to the amount of the credit 1347 allowable for the taxable year under s. 220.181. This 1348 subparagraph shall expire on the date specified in s. 290.016 1349 for the expiration of the Florida Enterprise Zone Act. 1350 5. That portion of the ad valorem school taxes paid or 1351 incurred for the taxable year which is equal to the amount of 1352 the credit allowable for the taxable year under s. 220.182. This 1353 subparagraph shall expire on the date specified in s. 290.016 1354 for the expiration of the Florida Enterprise Zone Act. 1355 6. The amount of emergency excise tax paid or accrued as a 1356 liability to this state under chapter 221 which tax is 1357 deductible from gross income in the computation of taxable 1358 income for the taxable year. 1359 7. That portion of assessments to fund a guaranty 1360 association incurred for the taxable year which is equal to the 1361 amount of the credit allowable for the taxable year. 1362 8. In the case of a nonprofit corporation which holds a 1363 pari-mutuel permit and which is exempt from federal income tax 1364 as a farmers’ cooperative, an amount equal to the excess of the 1365 gross income attributable to the pari-mutuel operations over the 1366 attributable expenses for the taxable year. 1367 9. The amount taken as a credit for the taxable year under 1368 s. 220.1895. 1369 10. Up to nine percent of the eligible basis of any 1370 designated project which is equal to the credit allowable for 1371 the taxable year under s. 220.185. 1372 11. The amount taken as a credit for the taxable year under 1373 s. 220.187. 1374 12. The amount taken as a credit for the taxable year under 1375 s. 220.192. 1376 13. The amount taken as a credit for the taxable year under 1377 s. 220.193. 1378 14. Any portion of a qualified investment, as defined in s. 1379 288.9913, which is claimed as a deduction by the taxpayer and 1380 taken as a credit against income tax pursuant to s. 288.9916. 1381 15. The costs to acquire a tax credit pursuant to s. 1382 288.1254(5) that are deducted from or otherwise reduce federal 1383 taxable income for the taxable year. 1384 Section 13. Effective July 1, 2010, section 220.1896, 1385 Florida Statutes, is created to read: 1386 220.1896 Jobs for the Unemployed Tax Credit Program.— 1387 (1) As used in this section, the term: 1388 (a) “Eligible business” means any target industry business 1389 as defined in s. 288.106(2) which is subject to the tax imposed 1390 by this chapter. The eligible business does not have to be 1391 certified to receive the Qualified Target Industry Tax Refund 1392 Incentive under s. 288.106 in order to receive the tax credit 1393 available under this section. 1394 (b) “Office” means the Office of Tourism, Trade, and 1395 Economic Development. 1396 (c) “Qualified employee” means a person: 1397 1. Who was unemployed at least 30 days immediately prior to 1398 being hired by an eligible business. 1399 2. Who was hired by an eligible business on or after July 1400 1, 2010, and had not previously been employed by the eligible 1401 business or its parent or an affiliated corporation. 1402 3. Who performed duties connected to the operations of the 1403 eligible business on a regular, full-time basis for an average 1404 of at least 36 hours per week and for at least 12 months before 1405 an eligible business is awarded a tax credit. 1406 4. Whose employment by the eligible business has not formed 1407 the basis for any other claim to a credit pursuant to this 1408 section. 1409 (2) A certified business shall receive a $1,000 tax credit 1410 for each qualified employee, pursuant to limitation in 1411 subsection (5). 1412 (3)(a) In order to become a certified business, an eligible 1413 business must file under oath with the office an application 1414 that includes: 1415 1. The name, address and NAICS identifying code of the 1416 eligible business. 1417 2. Relevant employment information. 1418 3. A sworn affidavit, signed by each employee, attesting to 1419 his or her previous unemployment for whom the eligible business 1420 is seeking credits under this section. 1421 4. Verification that the wages paid by the eligible 1422 business to each of its qualified employees exceeds the wage 1423 eligibility levels for Medicaid and other public assistance 1424 programs. 1425 5. Any other information necessary to process the 1426 application. 1427 (b) The office shall process applications to certify a 1428 business in the order in which the applications are received, 1429 without regard as to whether the applicant is a new or an 1430 existing business. The office shall review and approve or deny 1431 an application within 10 days after receiving a completed 1432 application. The office shall notify the applicant in writing as 1433 to the office’s decision. 1434 (c)1. The office shall submit a copy of the letter of 1435 certification to the department within 10 days after the office 1436 issues the letter of certification to the applicant. 1437 2. If the application of an eligible business is not 1438 sufficient to certify the applicant business, the office must 1439 deny the application and issue a notice of denial to the 1440 applicant. 1441 3. If the application of an eligible business does not 1442 contain sufficient documentation of the number of qualified 1443 employees, the office shall approve the application with respect 1444 to the employees for whom the office determines are qualified 1445 employees. The office must deny the application with respect to 1446 persons for whom the office determines are not qualified 1447 employees or for whom insufficient documentation has been 1448 provided. A business may not submit a revised application for 1449 certification or for the determination of a person as a 1450 qualified employee more than 3 months after the issuance of a 1451 notice of denial with respect to the business or a particular 1452 person as a qualified employee. 1453 (4) The applicant for a tax credit under this section has 1454 the responsibility to affirmatively demonstrate to the 1455 satisfaction of the office and the department that the applicant 1456 and the persons claimed as qualified employees meet the 1457 requirements of this section. 1458 (5) The total amount of tax credits under this section 1459 which may be approved by the office for all applicants is $10 1460 million, with $5 million available to be awarded in the 2011 1461 2012 fiscal year and $5 million available to be awarded in the 1462 2012-2013 fiscal year. 1463 (6) A tax credit amount that is granted under this section 1464 which is not fully used in the first year for which it becomes 1465 available, may be carried forward to the subsequent taxable 1466 year. The carryover credit may be used in the subsequent year if 1467 the tax imposed by this chapter for such year exceeds the credit 1468 for such year under this section after applying the other 1469 credits and unused credit carryovers in the order provided in s. 1470 220.02(8). 1471 (7) A person who fraudulently claims a credit under this 1472 section is liable for repayment of the credit plus a mandatory 1473 penalty of 100 percent of the credit. Such person also commits a 1474 misdemeanor of the second degree, punishable as provided in s. 1475 775.082 or s. 775.083. 1476 (8) The office may adopt rules governing the manner and 1477 form of applications for the tax credit. The office may 1478 establish guidelines for making an affirmative showing of 1479 qualification for the tax credit under this section. 1480 (9) The department may adopt rules to administer this 1481 section, including rules relating to the creation of forms to 1482 claim a tax credit and examination and audit procedures required 1483 to administer this section. 1484 (10) This section expires June 30, 2012. However, a 1485 taxpayer that is awarded a tax credit in the second year of the 1486 program may carry forward any unused credit amount to the 1487 subsequent tax reporting period. Rules adopted by the department 1488 to administer this section shall remain valid as long as a 1489 taxpayer may use a credit against its corporate income tax 1490 liability. 1491 Section 14. Effective July 1, 2010, section 220.1899, 1492 Florida Statutes, is created to read: 1493 220.1899 Entertainment industry tax credit.— 1494 (1) There shall be a credit allowed against the tax imposed 1495 by this chapter in the amounts awarded by the Office of Tourism, 1496 Trade, and Economic Development under the entertainment industry 1497 financial incentive program in s. 288.1254. 1498 (2) A qualified production company as defined in s. 1499 288.1254 that is awarded a tax credit under s. 288.1254 may not 1500 claim the credit before July 1, 2011, regardless of when the 1501 credit is awarded. 1502 (3) To the extent that the amount of a tax credit exceeds 1503 the amount due on a return, the balance of the credit may be 1504 carried forward to a succeeding taxable year pursuant to s. 1505 288.1254(4)(e). 1506 Section 15. Subsection (1) of section 288.018, Florida 1507 Statutes, is amended to read: 1508 288.018 Regional Rural Development Grants Program.— 1509 (1) The Office of Tourism, Trade, and Economic Development 1510 shall establish a matching grant program to provide funding to 1511 regionally based economic development organizations representing 1512 rural counties and communities for the purpose of building the 1513 professional capacity of their organizations. Such matching 1514 grants may also be used by an economic development organization 1515 to provide technical assistance to businesses within the rural 1516 counties and communities that it serves. The Office of Tourism, 1517 Trade, and Economic Development is authorized to approve, on an 1518 annual basis, grants to such regionally based economic 1519 development organizations. The maximum amount an organization 1520 may receive in any year will be $35,000, or $100,000 in a rural 1521 area of critical economic concern recommended by the Rural 1522 Economic Development Initiative and designated by the Governor, 1523 and must be matched each year by an equivalent amount of 1524 nonstate resources. 1525 Section 16. Effective July 1, 2010, section 288.0659, 1526 Florida Statutes, is created to read: 1527 288.0659 Local Government Distressed Area Matching Grant 1528 Program.— 1529 (1) The Local Government Distressed Area Matching Grant 1530 Program is created within the Office of Tourism, Trade, and 1531 Economic Development. The purpose of the program is to stimulate 1532 investment in the state’s economy by providing grants to match 1533 demonstrated business assistance by local governments to attract 1534 and retain businesses in this state. 1535 (2) As used in this section, the term: 1536 (a) “Local government” means a county or municipality. 1537 (b) “Office” means the Office of Tourism, Trade, and 1538 Economic Development. 1539 (c) “Qualified business assistance” means economic 1540 incentives provided by a local government for the purpose of 1541 attracting or retaining a specific business, including, but not 1542 limited to, suspensions, waivers, or reductions of impact fees 1543 or permit fees; direct incentive payments; expenditures for 1544 onsite or offsite improvements directly benefiting a specific 1545 business; or construction or renovation of buildings for a 1546 specific business. 1547 (3) The office may accept and administer moneys 1548 appropriated to the office for providing grants to match 1549 expenditures by local governments to attract or retain 1550 businesses in this state. 1551 (4) A local government may apply for grants to match 1552 qualified business assistance made by the local government for 1553 the purpose of attracting or retaining a specific business. A 1554 local government may apply for no more than one grant per 1555 targeted business. A local government may only have one 1556 application pending with the office. Additional applications may 1557 be filed after a previous application has been approved or 1558 denied. 1559 (5) To qualify for a grant, the business being targeted by 1560 a local government must create at least 15 full-time jobs, must 1561 be new to this state, must be expanding its operations in this 1562 state, or would otherwise leave the state absent state and local 1563 assistance, and the local government applying for the grant must 1564 expedite its permitting processes for the target business by 1565 accelerating the normal review and approval timelines. In 1566 addition to these requirements, the office shall review the 1567 grant requests using the following evaluation criteria, with 1568 priority given in descending order: 1569 (a) The presence and degree of pervasive poverty, 1570 unemployment, and general distress as determined pursuant to s. 1571 290.0058 in the area where the business will locate, with 1572 priority given to locations with greater degrees of poverty, 1573 unemployment, and general distress. 1574 (b) The extent of reliance on the local government 1575 expenditure as an inducement for the business’s location 1576 decision, with priority given to higher levels of local 1577 government expenditure. 1578 (c) The number of new full-time jobs created, with priority 1579 given to higher numbers of jobs created. 1580 (d) The average hourly wage for jobs created, with priority 1581 given to higher average wages. 1582 (e) The amount of capital investment to be made by the 1583 business, with priority given to higher amounts of capital 1584 investment. 1585 (6) In evaluating grant requests, the office shall take 1586 into consideration the need for grant assistance as it relates 1587 to the local government’s general fund balance as well as local 1588 incentive programs that are already in existence. 1589 (7) Funds made available pursuant to this section may not 1590 be expended in connection with the relocation of a business from 1591 one community to another community in this state unless the 1592 office determines that without such relocation the business will 1593 move outside this state or determines that the business has a 1594 compelling economic rationale for the relocation which creates 1595 additional jobs. Funds made available pursuant to this section 1596 may not be used by the receiving local government to supplant 1597 matching commitments required of the local government pursuant 1598 to other state or federal incentive programs. 1599 (8) Within 30 days after the office receives an application 1600 for a grant, the office shall approve a preliminary grant 1601 allocation or disapprove the application. The preliminary grant 1602 allocation shall be based on estimates of qualified business 1603 assistance submitted by the local government and shall equal 50 1604 percent of the amount of the estimated qualified business 1605 assistance or $50,000, whichever is less. The preliminary grant 1606 allocation shall be executed by contract with the local 1607 government. The contract shall set forth the terms and 1608 conditions, including the timeframes within which the final 1609 grant award will be disbursed. The final grant award may not 1610 exceed the preliminary grant allocation. The office may approve 1611 preliminary grant allocations only to the extent that funds are 1612 appropriated for such grants by the Legislature. 1613 (a) Preliminary grant allocations that are revoked or 1614 voluntarily surrendered shall be immediately available for 1615 reallocation. 1616 (b) Recipients of preliminary grant allocations shall 1617 promptly report to the office the date on which the local 1618 government’s permitting and approval process is completed and 1619 the date on which all qualified business assistance are 1620 completed. 1621 (9) The office shall make a final grant award to a local 1622 government within 30 days after receiving information from the 1623 local government sufficient to demonstrate actual qualified 1624 business assistance. An awarded grant amount shall equal 50 1625 percent of the amount of the qualified business assistance or 1626 $50,000, whichever is less, and may not exceed the preliminary 1627 grant allocation. The amount by which a preliminary grant 1628 allocation exceeds a final grant award shall be immediately 1629 available for reallocation. 1630 (10) Up to 2 percent of the funds appropriated annually be 1631 the Legislature for the program may be used by the office for 1632 direct administrative costs associated with implementing this 1633 section. 1634 Section 17. Paragraph (j) of subsection (1) of section 1635 288.1045, Florida Statutes, is amended to read: 1636 288.1045 Qualified defense contractor and space flight 1637 business tax refund program.— 1638 (1) DEFINITIONS.—As used in this section: 1639 (j) “Jobs” means full-time equivalent positions, including, 1640 but not limited to, positions obtained from a temporary 1641 employment agency or employee leasing company or through a union 1642 agreement or coemployment under a professional employer 1643 organization agreement, thatconsistent with the use of such1644terms by the Agency for Workforce Innovation for the purpose of1645unemployment compensation tax, created or retained asa direct1646 result directly fromofa project in this state. This number 1647 does not include temporary construction jobs involved with the 1648 construction of facilities for the project. 1649 Section 18. Paragraphs (c), (d), and (e) of subsection (2) 1650 of section 288.106, Florida Statutes, are redesignated as 1651 paragraphs (d), (e), and (f), respectively, and paragraph (o) of 1652 subsection (1), paragraph (b) of subsection (2), paragraphs (a) 1653 and (b) of subsection (3), and subsection (8) of that section 1654 are amended to read: 1655 288.106 Tax refund program for qualified target industry 1656 businesses.— 1657 (1) DEFINITIONS.—As used in this section: 1658 (o) “Target industry business” means a corporate 1659 headquarters business or any business that is engaged in one of 1660 the target industries identified pursuant to the following 1661 criteria developed by the office in consultation with Enterprise 1662 Florida, Inc.: 1663 1. Future growth.—Industry forecasts should indicate strong 1664 expectation for future growth in both employment and output, 1665 according to the most recent available data. Special 1666 consideration should be given to businesses that export goods or 1667 servicesFlorida’s growing accessto international markets or to 1668 businesses that replace domestic and internationalreplacing1669 imports of goods or services. 1670 2. Stability.—The industry should not be subject to 1671 periodic layoffs, whether due to seasonality or sensitivity to 1672 volatile economic variables such as weather. The industry should 1673 also be relatively resistant to recession, so that the demand 1674 for products of this industry is not typicallynecessarily1675 subject to decline during an economic downturn. 1676 3. High wage.—The industry should pay relatively high wages 1677 compared to statewide or area averages. 1678 4. Market and resource independent.—The location of 1679 industry businesses should not be dependent on Florida markets 1680 or resources as indicated by industry analysis, except for 1681 businesses in the renewable energy industry.Special1682consideration should be given to the development of strong1683industrial clusters which include defense and homeland security1684businesses.1685 5. Industrial base diversification and strengthening.—The 1686 industry should contribute toward expanding or diversifying the 1687 state’s or area’s economic base, as indicated by analysis of 1688 employment and output shares compared to national and regional 1689 trends. Special consideration should be given to industries that 1690 strengthen regional economies by adding value to basic products 1691 or building regional industrial clusters as indicated by 1692 industry analysis. Special consideration should also be given to 1693 the development of strong industrial clusters which include 1694 defense and homeland security businesses. 1695 6. Economic benefits.—The industry is expected toshould1696 have strong positive impacts on or benefits to the state orand1697 regional economies. 1698 1699The office, in consultation with Enterprise Florida, Inc., shall1700develop a list of such target industries annually and submit1701such list as part of the final agency legislative budget request1702submitted pursuant to s.216.023(1).A target industry business 1703 may not include any businessindustryengaged in retail industry 1704 activities; any electrical utility company; any phosphate or 1705 other solid minerals severance, mining, or processing operation; 1706 any oil or gas exploration or production operation; or any 1707 businessfirmsubject to regulation by the Division of Hotels 1708 and Restaurants of the Department of Business and Professional 1709 Regulation. Any business within NAICS code 5611 or 5614, office 1710 administrative services and business support services, 1711 respectively, may be considered a target industry business only 1712 after the local governing body and Enterprise Florida, Inc., 1713 make a determination that the community where the business may 1714 locate has conditions affecting the fiscal and economic 1715 viability of the local community or area, including but not 1716 limited to, factors such as low per capita income, high 1717 unemployment, high underemployment, and a lack of year-round 1718 stable employment opportunities, and such conditions may be 1719 improved by the location of such a business to the community. By 1720 January 1 of every 3rd year, beginning January 1, 2011, the 1721 office, in consultation with Enterprise Florida, Inc., economic 1722 development organizations, the State University System, local 1723 governments, employee and employer organizations, market 1724 analysts, and economists, shall review and, as appropriate, 1725 revise the list of such target industries and submit the list to 1726 the Governor, the President of the Senate, and the Speaker of 1727 the House of Representatives. 1728 (2) TAX REFUND; ELIGIBLE AMOUNTS.— 1729 (b)1. Upon approval by the officedirector, a qualified 1730 target industry business shall be allowed tax refund payments 1731 equal to $3,000 multiplied bytimesthe number of jobs specified 1732 in the tax refund agreement under subparagraph (4)(a)1., or 1733 equal to $6,000 multiplied bytimesthe number of jobs if the 1734 project is located in a rural communitycountyor an enterprise 1735 zone. 1736 2.Further,A qualified target industry business shall be 1737 allowed additional tax refund payments equal to $1,000 1738 multiplied bytimesthe number of jobs specified in the tax 1739 refund agreement under subparagraph (4)(a)1., if such jobs pay 1740 an annual average wage of at least 150 percent of the average 1741 private sector wage in the area, or equal to $2,000 multiplied 1742 bytimesthe number of jobs if such jobs pay an annual average 1743 wage of at least 200 percent of the average private sector wage 1744 in the area. 1745 3. A qualified target industry business shall be allowed 1746 tax refund payments in addition to the other payments authorized 1747 in this paragraph equal to $1,000 multiplied by the number of 1748 jobs specified in the tax refund agreement under subparagraph 1749 (4)(a)1. if the local financial support is equal to that of the 1750 state’s incentive award under subparagraph 1. 1751 4. In addition to the other tax refund payments authorized 1752 in this paragraph, a qualified target industry business shall be 1753 allowed a tax refund payment equal to $2,000 multiplied by the 1754 number of jobs specified in the tax refund agreement under 1755 subparagraph (4)(a)1. if the business: 1756 a. Falls within one of the high-impact sectors designated 1757 under s. 288.108; or 1758 b. Increases exports of its goods through a seaport or 1759 airport in the state by at least 10 percent in value or tonnage 1760 in each of the years that the business receives a tax refund 1761 under this section. For purposes of this sub-subparagraph, 1762 seaports in the state are limited to the ports of Jacksonville, 1763 Tampa, Port Everglades, Miami, Port Canaveral, Ft. Pierce, Palm 1764 Beach, Port Manatee, Port St. Joe, Panama City, St. Petersburg, 1765 Pensacola, Fernandina, and Key West. 1766 (c) A qualified target industry business may not receive 1767 refund payments of more than 25 percent of the total tax refunds 1768 specified in the tax refund agreement under subparagraph 1769 (4)(a)1. in any fiscal year. Further, a qualified target 1770 industry business may not receive more than $1.5 million in 1771 refunds under this section in any single fiscal year, or more 1772 than $2.5 million in any single fiscal year if the project is 1773 located in an enterprise zone. A qualified target industry may 1774 not receive more than $5 million in refund payments under this 1775 section in all fiscal years, or more than $7.5 million if the 1776 project is located in an enterprise zone. Funds made available 1777 pursuant to this section may not be expended in connection with 1778 the relocation of a business from one community to another 1779 community in this state unless the Office of Tourism, Trade, and 1780 Economic Development determines that without such relocation the 1781 business will move outside this state or determines that the 1782 business has a compelling economic rationale for the relocation 1783 and that the relocation will create additional jobs. 1784 (3) APPLICATION AND APPROVAL PROCESS.— 1785 (a) To apply for certification as a qualified target 1786 industry business under this section, the business must file an 1787 application with the office before the business decideshas made1788the decisionto locatea new businessin this state or before 1789 the business decideshad made the decisionto expand itsan1790 existing operationsbusinessin this state. The application 1791 shall include, but needisnot be limited to, the following 1792 information: 1793 1. The applicant’s federal employer identification number 1794 and, if applicable,the applicant’sstate sales tax registration 1795 number. 1796 2. The proposed permanent location of the applicant’s 1797 facility in this state at which the projectis oris to be 1798 located. 1799 3. A description of the type of business activity or 1800 product covered by the project, including a minimum of a five 1801 digit NAICS code for all activities included in the project. As 1802 used in this paragraph, “NAICS” means those classifications 1803 contained in the North American Industry Classification System, 1804 as published in 2007 by the Office of Management and Budget, 1805 Executive Office of the President and updated periodically. 1806 4. The proposed number of net new full-time equivalent 1807 Florida jobs at the qualified target industry business as of 1808 December 31 of each year included in the project and the average 1809 wage of those jobs. If more than one type of business activity 1810 or product is included in the project, the number of jobs and 1811 average wage for those jobs must be separately stated for each 1812 type of business activity or product. 1813 5. The total number of full-time equivalent employees 1814 employed by the applicant in this state, if applicable. 1815 6. The anticipated commencement date of the project. 1816 7. A brief statement explainingconcerningthe role that 1817 the estimated tax refunds to be requested will play in the 1818 decision of the applicant to locate or expand in this state. 1819 8. An estimate of the proportion of the sales resulting 1820 from the project that will be made outside this state. 1821 9. An estimate of the proportion of the cost of the 1822 machinery and equipment, and any other resources necessary in 1823 the development of its product or service, to be used by the 1824 business in its Florida operations which will be purchased 1825 outside this state. 1826 10.9.A resolution adopted by the governing board of the 1827 county or municipality in which the project will be located, 1828 which resolution recommends that the projectcertain types of1829businessesbe approved as a qualified target industry business 1830 and specifiesstatesthat the commitments of local financial 1831 support necessary for the target industry business exist. Before 1832In advance ofthe passage of such resolution, the office may 1833 also accept an official letter from an authorized local economic 1834 development agency that endorses the proposed target industry 1835 project and pledges that sources of local financial support for 1836 such project exist. For the purposes of making pledges of local 1837 financial support under this subparagraphsubsection, the 1838 authorized local economic development agency shall be officially 1839 designated by the passage of a one-time resolution by the local 1840 governing boardauthority. 1841 11.10.Any additional information requested by the office. 1842 (b) To qualify for review by the office, the application of 1843 a target industry business must, at a minimum, establish the 1844 following to the satisfaction of the office: 1845 1.a. The jobs proposed to be createdprovidedunder the 1846 application, pursuant to subparagraph (a)4., must pay an 1847 estimated annual average wage equaling at least 115 percent of 1848 the average private sector wage in the area where the business 1849 is to be located or the statewide private sector average wage. 1850 The governing board of the county where the qualified target 1851 industry business is to be located shall notify the office and 1852 Enterprise Florida, Inc., which calculation of the average 1853 private sector wage in the area must be used as the basis for 1854 the business’ wage commitment. In determining the average annual 1855 wage, the office shall include only new proposed jobs, and wages 1856 for existing jobs shall be excluded from this calculation. 1857 b. The office may waive the average wage requirement at the 1858 request of the local governing body recommending the project and 1859 Enterprise Florida, Inc. The office may waive the wage 1860 requirementmay only be waivedfor a project located in a 1861 brownfield area designated under s. 376.80,orin a rural city, 1862 in a rural community,or county orin an enterprise zone, or for 1863 a manufacturing project at any location in the state if the jobs 1864 proposed to be created pay an estimated annual average wage 1865 equaling at least 100 percent of the average private sector wage 1866 in the area where the business is to be located,andonly if 1867whenthe merits of the individual project or the specific 1868 circumstances in the community in relationship to the project 1869 warrant such action. If the local governing body and Enterprise 1870 Florida, Inc., make such a recommendation, it must be 1871 transmitted in writing, and the specific justification for the 1872 waiver recommendation must be explained. If the officedirector1873 elects to waive the wage requirement, the waiver must be stated 1874 in writing, and the reasons for granting the waiver must be 1875 explained. 1876 2. The target industry business’s project must result in 1877 the creation of at least 10 jobs at thesuchproject and, in the 1878 case ofifan expansion of an existing business, must result in 1879 a net increase in employment of at least 10 percent at the 1880 business.Notwithstanding the definition of the term “expansion1881of an existing business” in paragraph (1)(g),At the request of 1882 the local governing body recommending the project and Enterprise 1883 Florida, Inc., the office may waive this requirement for a 1884 businessdefine an “expansion of an existing business”in a 1885 rural community oranenterprise zoneas the expansion of a1886business resulting in a net increase in employment of less than188710 percent at such businessif the merits of the individual 1888 project or the specific circumstances in the community in 1889 relationship to the project warrant such action. If the local 1890 governing body and Enterprise Florida, Inc., make such a 1891 request, the request must be transmitted in writing, and the 1892 specific justification for the request must be explained. If the 1893 officedirectorelects to grant the request, the grant must be 1894 stated in writing and the reason for granting the request must 1895 be explained. 1896 3. The business activity or product for the applicant’s 1897 project must beiswithin an industryor industries that have1898beenidentified by the office as a target industry businessto1899be high-value-added industriesthat contributescontribute to1900the area andto the economic growth of the state and the area in 1901 which the business is located, that producesproducea higher 1902 standard of living for residents of this state in the new global 1903 economy, or that can be shown to make an equivalent contribution 1904 to the area’sareaand state’s economic progress.The director1905must approve requests to waive the wage requirement for1906brownfield areas designated under s.376.80unless it is1907demonstrated that such action is not in the public interest.1908 (8) EXPIRATION.—An applicant may not be certified as 1909 qualified under this section after June 30, 20202010. A tax 1910 refund agreement existing on that date shall continue in effect 1911 in accordance with its terms. 1912 Section 19. Paragraph (f) of subsection (1) and paragraph 1913 (d) of subsection (4) of section 288.107, Florida Statutes, are 1914 amended to read: 1915 288.107 Brownfield redevelopment bonus refunds.— 1916 (1) DEFINITIONS.—As used in this section: 1917 (f) “Jobs” means full-time equivalent positions, including, 1918 but not limited to, positions obtained from a temporary 1919 employment agency or employee leasing company or through a union 1920 agreement or coemployment under a professional employer 1921 organization agreement, that resultas that term is consistent1922with terms used by the Agency for Workforce Innovation for the1923purpose of unemployment compensation tax,resultingdirectly 1924 from a project in this state. The term does not include 1925 temporary construction jobs involved with the construction of 1926 facilities for the project and which are not associated with the 1927 implementation of the site rehabilitation as provided in s. 1928 376.80. 1929 (4) PAYMENT OF BROWNFIELD REDEVELOPMENT BONUS REFUNDS.— 1930 (d) After entering into a tax refund agreement as provided 1931 in s. 288.106 or other similar agreement for other eligible 1932 businesses as defined in paragraph (1)(e), an eligible business 1933 may receive brownfield redevelopment bonus refunds from the 1934 account pursuant to s. 288.106(2)(d)(c). 1935 Section 20. Paragraphs (a) and (g) of subsection (2), 1936 paragraph (b) of subsection (3), and paragraph (a) of subsection 1937 (6) of section 288.108, Florida Statutes, are amended to read: 1938 288.108 High-impact business.— 1939 (2) DEFINITIONS.—As used in this section, the term: 1940 (a) “Eligible high-impact business” means a business in one 1941 of the high-impact sectors identified by Enterprise Florida, 1942 Inc., and certified by the Office of Tourism, Trade, and 1943 Economic Development as provided in subsection (5), which is 1944 making a cumulative investment in the state of at least $50$1001945 million and creating at least 50100new full-time equivalent 1946 jobs in the state or a research and development facility making 1947 a cumulative investment of at least $25$75million and creating 1948 at least 2575new full-time equivalent jobs. Such investment 1949 and employment must be achieved in a period not to exceed 3 1950 years after the date the business is certified as a qualified 1951 high-impact business. 1952 (g) “Jobs” means full-time equivalent positions, including, 1953 but not limited to, positions obtained from a temporary 1954 employment agency or employee leasing company or through a union 1955 agreement or coemployment under a professional employer 1956 organization agreement, that resultas that term is consistent1957with terms used by the Agency for Workforce Innovation and the1958United States Department of Labor for purposes of unemployment1959compensation tax administration and employment estimation,1960resultingdirectly from a project in this state. The term does 1961 not include temporary construction jobs involved in the 1962 construction of the project facility. 1963 (3) HIGH-IMPACT SECTOR PERFORMANCE GRANTS; ELIGIBLE 1964 AMOUNTS.— 1965 (b) The office may, in consultation with Enterprise 1966 Florida, Inc., negotiate qualified high-impact business 1967 performance grant awards for any single qualified high-impact 1968 business. In negotiating such awards, the office shall consider 1969 the following guidelines in conjunction with other relevant 1970 applicant impact and cost information and analysis as required 1971 in subsection (5). A qualified high-impact business making a 1972 cumulative investment of $50 million and creating 50 jobs may be 1973 eligible for a total qualified high-impact business performance 1974 grant of $500,000 to $1 million. A qualified high-impact 1975 business making a cumulative investment of $100 million and 1976 creating 100 jobs may be eligible for a total qualified high 1977 impact business performance grant of $1 million to $2 million. A 1978 qualified high-impact business making a cumulative investment of 1979 $800 million and creating 800 jobs may be eligible for a 1980 qualified high-impact business performance grant of $10 million 1981 to $12 million. A qualified high-impact business engaged in 1982 research and development making a cumulative investment of $25 1983 million and creating 25 jobs may be eligible for a total 1984 qualified high-impact business performance grant of $700,000 to 1985 $1 million. A qualified high-impact business,engaged in 1986 research and development,making a cumulative investment of $75 1987 million, and creating 75 jobs may be eligible for a total 1988 qualified high-impact business performance grant of $2 million 1989 to $3 million. A qualified high-impact business,engaged in 1990 research and development,making a cumulative investment of $150 1991 million, and creating 150 jobs may be eligible for a qualified 1992 high-impact business performance grant of $3.5 million to $4.5 1993 million. 1994 (6) SELECTION AND DESIGNATION OF HIGH-IMPACT SECTORS.— 1995 (a) Enterprise Florida, Inc., shall, by January 1, of every 1996 third year, beginning January 1, 2011,at its discretion,1997 initiate the process of reviewing and, if appropriate, selecting 1998 a new high-impact sector for designation or recommending the 1999 deactivation of a designated high-impact sector. The process of 2000 reviewing designated high-impact sectors or recommending the 2001 deactivation of a designated high-impact sector shall be in 2002 consultation with the office, economic development 2003 organizations, the State University System, local governments, 2004 employee and employer organizations, market analysts, and 2005 economists. 2006 Section 21. Section 288.1083, Florida Statutes, is created 2007 to read: 2008 288.1083 Manufacturing and Spaceport Investment Incentive 2009 Program.— 2010 (1) The Manufacturing and Spaceport Investment Incentive 2011 Program is created within the Office of Tourism, Trade, and 2012 Economic Development. The purpose of the program is to encourage 2013 capital investment and job creation in manufacturing and 2014 spaceport activities in this state. 2015 (2) As used in this section, the term: 2016 (a) “Base year purchases” means the total cost of eligible 2017 equipment purchased and placed into service in this state by an 2018 eligible entity in its tax year that began in 2008. 2019 (b) “Department” means the Department of Revenue. 2020 (c) “Eligible entity” means an entity that manufactures, 2021 processes, compounds, or produces items for sale of tangible 2022 personal property or engages in spaceport activities. The term 2023 also includes an entity that engages in phosphate or other solid 2024 minerals severance, mining, or processing operations. The term 2025 does not include electric utility companies, communications 2026 companies, oil or gas exploration or production operations, 2027 publishing firms that do not export at least 50 percent of their 2028 finished product out of the state, any firm subject to 2029 regulation by the Division of Hotels and Restaurants of the 2030 Department of Business and Professional Regulation, or any firm 2031 that does not manufacture, process, compound, or produce for 2032 sale items of tangible personal property or that does not use 2033 such machinery and equipment in spaceport activities. 2034 (d) “Eligible equipment” means tangible personal property 2035 or other property that has a depreciable life of 3 years or more 2036 and that is used as an integral part in the manufacturing, 2037 processing, compounding, or production of tangible personal 2038 property for sale or is exclusively used in spaceport 2039 activities, and that is located and placed into service in this 2040 state. A building and its structural components are not eligible 2041 equipment unless the building or structural component is so 2042 closely related to the industrial machinery and equipment that 2043 it houses or supports that the building or structural component 2044 can be expected to be replaced when the machinery and equipment 2045 are replaced. Heating and air-conditioning systems are not 2046 eligible equipment unless the sole justification for their 2047 installation is to meet the requirements of the production 2048 process, even though the system may provide incidental comfort 2049 to employees or serve, to an insubstantial degree, nonproduction 2050 activities. The term includes parts and accessories only to the 2051 extent that the exemption of such parts and accessories is 2052 consistent with the provisions of this paragraph. 2053 (e) “Eligible equipment purchases” means the cost of 2054 eligible equipment purchased and placed into service in this 2055 state in a given state fiscal year by an eligible entity in 2056 excess of the entity’s base year purchases. 2057 (f) “Office” means the Office of Tourism, Trade, and 2058 Economic Development. 2059 (g) “Refund” means a payment to an eligible entity for the 2060 amount of state sales and use tax actually paid on eligible 2061 equipment purchases. 2062 (3) Beginning July 1, 2010, and ending June 30, 2011, and 2063 beginning July 1, 2011, and ending June 30, 2012, sales and use 2064 tax paid in this state on eligible equipment purchases may 2065 qualify for a refund as provided in this section. The total 2066 amount of refunds that may be allocated by the office to all 2067 applicants during the period beginning July 1, 2010, and ending 2068 June 30, 2011, is $19 million. The total amount of tax refunds 2069 that may be allocated to all applicants during the period 2070 beginning July 1, 2011, and ending June 30, 2012, is $24 2071 million. An applicant may not be allocated more than $50,000 in 2072 refunds under this section for a single year. Preliminary refund 2073 allocations that are revoked or voluntarily surrendered shall be 2074 immediately available for reallocation. 2075 (4) To receive a refund, a business entity must first apply 2076 to the office for a tax refund allocation. The entity shall 2077 provide such information in the application as reasonably 2078 required by the office. Further, the business entity shall 2079 provide such information as is required by the office to 2080 establish the cost incurred and actual sales and use tax paid to 2081 purchase eligible equipment located and placed into service in 2082 this state during its taxable year that began in 2008. 2083 (a) Within 30 days after the office receives an application 2084 for a refund, the office shall approve or disapprove the 2085 application. 2086 (b) Refund allocations made during the 2010-2011 fiscal 2087 year shall be awarded in the same order in which applications 2088 are received. Eligible entities may apply to the office 2089 beginning July 1, 2010 for refunds attributable to eligible 2090 equipment purchases made during the 2010-2011 fiscal year. For 2091 the 2010-2011 fiscal year, the office shall allocate the maximum 2092 amount of $50,000 per entity until the entire $19 million 2093 available for refund in state fiscal year 2010-2011 has been 2094 allocated. If the total amount available for allocation during 2095 the 2010-2011 fiscal year is allocated, the office shall 2096 continue taking applications. Each applicant shall be informed 2097 of its place in the queue and whether the applicant received an 2098 allocation of the eligible funds. 2099 (c) Refund allocations made during the 2011-2012 fiscal 2100 year shall first be given to any applicants remaining in the 2101 queue from the prior fiscal year. The office shall allocate the 2102 maximum amount of $50,000 per entity, first to those applicants 2103 that remained in the queue from 2010-2011 for eligible purchases 2104 in 2010-2011, then to applicants for 2011-2012 in the order 2105 applications are received for eligible purchases in 2011-2012. 2106 The office shall allocate the maximum amount of $50,000 per 2107 entity until the entire $24 million available to be allocated 2108 for refund in the 2011-2012 fiscal year is allocated. If the 2109 total amount available for refund in 2011-2012 has been 2110 allocated, the office shall continue to accept applications from 2111 eligible entities in the 2011-2012 fiscal year for refunds 2112 attributable to eligible equipment purchases made during the 2113 2011-2012 fiscal year. Refund allocations made during the 2011 2114 2012 fiscal year shall be awarded in the same order in which 2115 applications are received. Upon submitting an application, each 2116 applicant shall be informed of its place in the queue and 2117 whether the applicant has received an allocation of the eligible 2118 funds. 2119 (5) Upon completion of eligible equipment purchases, a 2120 business entity that received a refund allocation from the 2121 office must apply to the office for certification of a refund. 2122 For eligible equipment purchases made during the 2010-2011 2123 fiscal year, the application for certification must be made no 2124 later than September 1, 2011. For eligible equipment purchases 2125 made during the 2011-2012 fiscal year, the application for 2126 certification must be made no later than September 1, 2012. The 2127 application shall provide such documentation as is reasonably 2128 required by the office to calculate the refund amount including 2129 documentation necessary to confirm the cost of eligible 2130 equipment purchases supporting the claim of the sales and use 2131 tax paid thereon. Further, the business entity shall provide 2132 such documentation as required by the office to establish the 2133 entity’s base year purchases. If, upon reviewing the 2134 application, the office determines that eligible equipment 2135 purchases did not occur, that the amount of tax claimed to have 2136 been paid or remitted on the eligible equipment purchases is not 2137 supported by the documentation provided, or that the information 2138 provided to the office was otherwise inaccurate, the amount of 2139 the refund allocation not substantiated shall not be certified. 2140 Otherwise, the office shall determine and certify the amount of 2141 the refund to the eligible entity and to the department within 2142 30 days after the office receives the application for 2143 certification. 2144 (6) Upon certification of a refund for an eligible entity, 2145 the entity shall apply to the department within 30 days for 2146 payment of the certified amount as a refund on a form prescribed 2147 by the department. The department may request documentation in 2148 support of the application and adopt emergency rules to 2149 administer the refund application process. 2150 (7) For each of the 2010-2011 and 2011-2012 fiscal years, 2151 if the amount certified is less than the amount allocated, 2152 additional applicants shall be eligible to receive refund 2153 allocations in the order that applications are received for that 2154 year. 2155 (8) An entity may receive refunds in each of the two years 2156 but only to the extent that the entity has eligible equipment 2157 purchases in each year. In no event may refunds for eligible 2158 equipment purchases made during 2010-11 result in more than 2159 $50,000 of refunds per entity. 2160 (9) The office shall adopt emergency rules governing 2161 applications for, issuance of, and procedures for allocation and 2162 certification and may establish guidelines as to the requisites 2163 for an demonstrating base year purchases and eligible equipment 2164 purchases. 2165 (10) This section is repealed July 1, 2013. 2166 Section 22. Subsection (3) of section 288.1088, Florida 2167 Statutes, is amended, and subsections (4) and (5) are added to 2168 that section, to read: 2169 288.1088 Quick Action Closing Fund.— 2170 (3)(a) Enterprise Florida, Inc., shall review applications 2171 pursuant to s. 288.061 and determine the eligibility of each 2172 project consistent with the criteria in subsection (2). 2173 Enterprise Florida, Inc., in consultation with the Office of 2174 Tourism, Trade, and Economic Development, may waive these 2175 criteria based on extraordinary circumstances or in rural areas 2176 of critical economic concern if the project would significantly 2177 benefit the local or regional economy. 2178 (b) Enterprise Florida, Inc., shall evaluate individual 2179 proposals for high-impact business facilities and forward 2180 recommendations regarding the use of moneys in the fund for such 2181 facilities to the director of the Office of Tourism, Trade, and 2182 Economic Development. Such evaluation and recommendation must 2183 include, but need not be limited to: 2184 1. A description of the type of facility or infrastructure, 2185 its operations, and the associated product or service associated 2186 with the facility. 2187 2. The number of full-time-equivalent jobs that will be 2188 created by the facility and the total estimated average annual 2189 wages of those jobs or, in the case of privately developed rural 2190 infrastructure, the types of business activities and jobs 2191 stimulated by the investment. 2192 3. The cumulative amount of investment to be dedicated to 2193 the facility within a specified period. 2194 4. A statement of any special impacts the facility is 2195 expected to stimulate in a particular business sector in the 2196 state or regional economy or in the state’s universities and 2197 community colleges. 2198 5. A statement of the role the incentive is expected to 2199 play in the decision of the applicant business to locate or 2200 expand in this state or for the private investor to provide 2201 critical rural infrastructure. 2202 6. A report evaluating the quality and value of the company 2203 submitting a proposal. The report must include: 2204 a. A financial analysis of the company, including an 2205 evaluation of the company’s short-term liquidity ratio as 2206 measured by its assets to liability, the company’s profitability 2207 ratio, and the company’s long-term solvency as measured by its 2208 debt-to-equity ratio; 2209 b. The historical market performance of the company; 2210 c. A review of any independent evaluations of the company; 2211 d. A review of the latest audit of the company’s financial 2212 statement and the related auditor’s management letter; and 2213 e. A review of any other types of audits that are related 2214 to the internal and management controls of the company. 2215 (c)(b)Within 22 calendar days after receiving the 2216 evaluation and recommendation from Enterprise Florida, Inc., the 2217 director of the Office of Tourism, Trade, and Economic 2218 Development shall recommend to the Governor approval or 2219 disapproval of a project for receipt of funds from the Quick 2220 Action Closing Fund. In recommending a project, the director 2221 shall include proposed performance conditions that the project 2222 must meet to obtain incentive funds. The Governor shall provide 2223 the evaluation of projects recommended for approval to the 2224 President of the Senate and the Speaker of the House of 2225 Representatives and consult with the President of the Senate and 2226 the Speaker of the House of Representatives before giving final 2227 approval for a project. At least 14 days before releasing funds 2228 for a project, the Executive Office of the Governor shall 2229 recommend approval of theaproject and the release of funds by 2230 delivering notice of such action pursuant to the legislative 2231 consultation and review requirements set forth in s. 216.177. 2232 The recommendation must include proposed performance conditions 2233 that the project must meet in order to obtain funds. If the 2234 chair or vice-chair of the Legislative Budget Commission or the 2235 President of the Senate or the Speaker of the House of 2236 Representatives timely advises the Executive Office of the 2237 Governor, in writing, that such action or proposed action 2238 exceeds the delegated authority of the Executive Office of the 2239 Governor or is contrary to legislative policy or intent, the 2240 Executive Office of the Governor shall void the release of funds 2241 and instruct the Office of Tourism, Trade, and Economic 2242 Development to immediately change such action or proposed action 2243 until the Legislative Budget Commission or the Legislature 2244 addresses the issue. Notwithstanding such requirement, any 2245 project exceeding $2,000,000 must be approved by the Legislative 2246 Budget Commission prior to the funds being released. 2247 (d)(c)Upon the approval of the Governor, the director of 2248 the Office of Tourism, Trade, and Economic Development and the 2249 business shall enter into a contract that sets forth the 2250 conditions for payment of moneys from the fund. The contract 2251 must include the total amount of funds awarded; the performance 2252 conditions that must be met to obtain the award, including, but 2253 not limited to, net new employment in the state, average salary, 2254 and total capital investment; demonstrate a baseline of current 2255 service and a measure of enhanced capability; the methodology 2256 for validating performance; the schedule of payments from the 2257 fund; and sanctions for failure to meet performance conditions. 2258 The contract must provide that payment of moneys from the fund 2259 is contingent upon sufficient appropriation of funds by the 2260 Legislatureand upon sufficient release of appropriated funds by2261the Legislative Budget Commission. 2262 (e)(d)Enterprise Florida, Inc., shall validate contractor 2263 performance. Such validation shall be reported within 6 months 2264 after completion of the contract to the Governor, President of 2265 the Senate, and the Speaker of the House of Representatives. 2266 (4)(a) A Quick Action Closing Fund business that, pursuant 2267 to its contract, submits reports to the Office of Tourism, 2268 Trade, and Economic Development on or after January 1, 2010, but 2269 no later than June 30, 2011, on the status of the business’s 2270 compliance with the performance conditions of its contract may 2271 submit a written request to the Office of Tourism, Trade, and 2272 Economic Development for renegotiation of the contract. The 2273 request must provide quantitative evidence demonstrating how the 2274 business has materially complied with the terms of the contract 2275 or how negative economic conditions in the business’s industry 2276 have prevented the business from complying with the terms and 2277 conditions of the contract. The request must also include 2278 proposed adjusted performance conditions. 2279 (b) Within 45 days after receiving a Quick Action Closing 2280 Fund business’s request to renegotiate its contract, the 2281 director of the Office of Tourism, Trade, and Economic 2282 Development must provide written notice to the business of 2283 whether the request for renegotiation is granted or denied. In 2284 making such a determination, the director shall consider the 2285 extent to which the business materially complied with the terms 2286 of the contract, the extent to which negative economic 2287 conditions in the business’s industry occurred in the state, the 2288 proposed adjusted performance conditions, and the business’s 2289 efforts to comply with the contract. 2290 (c) Under no circumstances is the director of the Office of 2291 Tourism, Trade, and Economic Development required or obligated 2292 to grant a business’ request to renegotiate its agreement. 2293 (d) Upon granting a business’s request to renegotiate, the 2294 Office of Tourism, Trade, and Economic Development, together 2295 with Enterprise Florida, Inc., shall determine the economic 2296 impact of the adjusted performance conditions and notify the 2297 business of any waiver of specified performance conditions and 2298 any adjusted award amount associated with the proposed adjusted 2299 performance conditions. The Quick Action Closing Fund business 2300 must renegotiate its contract with the Office of Tourism, Trade, 2301 and Economic Development in accordance with any waiver granted 2302 or for the adjusted amount and agree to return the difference 2303 between the original Quick Action Closing Fund award and the 2304 adjusted award without interest or penalties. When renegotiating 2305 a contract with a Quick Action Closing Fund business, the Office 2306 of Tourism, Trade, and Economic Development may extend the 2307 duration of the contract for a period not to exceed 2 years. The 2308 Office of Tourism, Trade, and Economic Development shall notify 2309 the President of the Senate and the Speaker of the House of 2310 Representatives upon completion of any contract renegotiation. 2311 Any funds returned pursuant to this paragraph shall be 2312 reappropriated to the Office of Tourism, Trade, and Economic 2313 Development for the Quick Action Closing Fund. 2314 (e) This subsection expires June 30, 2011. 2315 (5) Funds appropriated by the Legislature for purposes of 2316 implementing this section shall be placed in reserve and may 2317 only be released pursuant to the legislative consultation and 2318 review requirements set forth in this section. 2319 Section 23. Paragraph (k) of subsection (2) of section 2320 288.1089, Florida Statutes, is amended to read: 2321 288.1089 Innovation Incentive Program.— 2322 (2) As used in this section, the term: 2323 (k) “Jobs” means full-time equivalent positions, including, 2324 but not limited to, positions obtained from a temporary 2325 employment agency or employee leasing company or through a union 2326 agreement or coemployment under a professional employer 2327 organization agreement, that resultas that term is consistent2328with terms used by the Agency for Workforce Innovation and the2329United States Department of Labor for purposes of unemployment2330compensation tax administration and employment estimation,2331resultingdirectly from a project in this state. The term does 2332 not include temporary construction jobs. 2333 Section 24. Effective July 1, 2010, section 288.125, 2334 Florida Statutes, is amended to read: 2335 288.125 Definition of “entertainment industry”.—For the 2336 purposes of ss. 288.1251-288.1258, the term “entertainment 2337 industry” means those persons or entities engaged in the 2338 operation of motion picture or television studios or recording 2339 studios; those persons or entities engaged in the preproduction, 2340 production, or postproduction of motion pictures, made-for 2341 television movies, television programming, digital media 2342 projects, commercial advertising, music videos, or sound 2343 recordings; and those persons or entities providing products or 2344 services directly related to the preproduction, production, or 2345 postproduction of motion pictures, made-for-television movies, 2346 television programming, digital media projects, commercial 2347 advertising, music videos, or sound recordings, including, but 2348 not limited to, the broadcast industry. 2349 Section 25. Effective July 1, 2010, paragraph (b) of 2350 subsection (1) and paragraph (a) of subsection (2) of section 2351 288.1251, Florida Statutes, are amended to read: 2352 288.1251 Promotion and development of entertainment 2353 industry; Office of Film and Entertainment; creation; purpose; 2354 powers and duties.— 2355 (1) CREATION.— 2356 (b) The Office of Tourism, Trade, and Economic Development 2357 shall conduct a national search for a qualified person to fill 2358 the position of Commissioner of Film and Entertainment, when the 2359 position is vacant.andThe Executive Director of the Office of 2360 Tourism, Trade, and Economic Development has the responsibility 2361 toshallhire the commissionerof Film and Entertainment. 2362 Qualifications for the commissionerGuidelines for selection of2363the Commissioner of Film and Entertainment shallinclude, but 2364 are notbelimited to,the Commissioner of Film and2365Entertainment havingthe following: 2366 1. A working knowledge of the equipment, personnel, 2367 financial, and day-to-day production operations of the 2368 industries to be served by the Office of Film and Entertainment; 2369 2. Marketing and promotion experience related to the film 2370 and entertainment industries to be servedby the office; 2371 3. Experience working with a variety of individuals 2372 representing large and small entertainment-related businesses, 2373 industry associations, local community entertainment industry 2374 liaisons, and labor organizations; and 2375 4. Experience working with a variety of state and local 2376 governmental agencies. 2377 (2) POWERS AND DUTIES.— 2378 (a) The Office of Film and Entertainment, in performance of 2379 its duties, shall: 2380 1. In consultation with the Florida Film and Entertainment 2381 Advisory Council, update thedevelop and implement a 5-year2382 strategic plan every 5 years to guide the activities of the 2383 Office of Film and Entertainment in the areas of entertainment 2384 industry development, marketing, promotion, liaison services, 2385 field office administration, and information. The plan, to be2386developed by no later than June 30, 2000,shall: 2387 a. Be annual in construction and ongoing in nature. 2388 b. Include recommendations relating to the organizational 2389 structure of the office. 2390 c. Include an annual budget projection for the office for 2391 each year of the plan. 2392 d. Include an operational model for the office to use in 2393 implementing programs for rural and urban areas designed to: 2394 (I) Develop and promote the state’s entertainment industry. 2395 (II) Have the office serve as a liaison between the 2396 entertainment industry and other state and local governmental 2397 agencies, local film commissions, and labor organizations. 2398 (III) Gather statistical information related to the state’s 2399 entertainment industry. 2400 (IV) Provide information and service to businesses, 2401 communities, organizations, and individuals engaged in 2402 entertainment industry activities. 2403 (V) Administer field offices outside the state and 2404 coordinate with regional offices maintained by counties and 2405 regions of the state, as described in sub-sub-subparagraph (II), 2406 as necessary. 2407 e. Include performance standards and measurable outcomes 2408 for the programs to be implemented by the office. 2409 f. Include an assessment of, and make recommendations on, 2410 the feasibility of creating an alternative public-private 2411 partnership for the purpose of contracting with such a 2412 partnership for the administration of the state’s entertainment 2413 industry promotion, development, marketing, and service 2414 programs. 2415 2. Develop, market, and facilitate asmoothworking 2416 relationship between state agencies and local governments in 2417 cooperation with local film commission offices for out-of-state 2418 and indigenous entertainment industry production entities. 2419 3. Implement a structured methodology prescribed for 2420 coordinating activities of local offices with each other and the 2421 commissioner’s office. 2422 4. Represent the state’s indigenous entertainment industry 2423 to key decisionmakers within the national and international 2424 entertainment industry, and to state and local officials. 2425 5. Prepare an inventory and analysis of the state’s 2426 entertainment industry, including, but not limited to, 2427 information on crew, related businesses, support services, job 2428 creation, talent, and economic impact and coordinate with local 2429 offices to develop an information tool for common use. 24306. Represent key decisionmakers within the national and2431international entertainment industry to the indigenous2432entertainment industry and to state and local officials.24337. Serve as liaison between entertainment industry2434producers and labor organizations.2435 6.8.Identify, solicit, and recruit entertainment 2436 production opportunities for the state. 2437 7.9.Assist rural communities and other small communities 2438 in the state in developing the expertise and capacity necessary 2439 for such communities to develop, market, promote, and provide 2440 services to the state’s entertainment industry. 2441 Section 26. Effective July 1, 2010, subsection (3) of 2442 section 288.1252, Florida Statutes, is amended to read: 2443 288.1252 Florida Film and Entertainment Advisory Council; 2444 creation; purpose; membership; powers and duties.— 2445 (3) MEMBERSHIP.— 2446 (a) The council shall consist of 17 members, seven to be 2447 appointed by the Governor, five to be appointed by the President 2448 of the Senate, and five to be appointed by the Speaker of the 2449 House of Representatives, with the initial appointments being2450made no later than August 1, 1999. 2451 (b) When making appointments to the council, the Governor, 2452 the President of the Senate, and the Speaker of the House of 2453 Representatives shall appoint persons who are residents of the 2454 state and who are highly knowledgeable of, active in, and 2455 recognized leaders in Florida’s motion picture, television, 2456 video, sound recording, or other entertainment industries. These 2457 persons shall include, but not be limited to, representatives of 2458 local film commissions, representatives of entertainment 2459 associations, a representative of the broadcast industry, 2460 representatives of labor organizations in the entertainment 2461 industry, and board chairs, presidents, chief executive 2462 officers, chief operating officers, or persons of comparable 2463 executive position or stature of leading or otherwise important 2464 entertainment industry businesses and offices. Council members 2465 shall be appointed in such a manner as to equitably represent 2466 the broadest spectrum of the entertainment industry and 2467 geographic areas of the state. 2468 (c) Council members shall serve for 4-year terms, except2469that the initial terms shall be staggered:24701. The Governor shall appoint one member for a 1-year term,2471two members for 2-year terms, two members for 3-year terms, and2472two members for 4-year terms.24732. The President of the Senate shall appoint one member for2474a 1-year term, one member for a 2-year term, two members for 32475year terms, and one member for a 4-year term.24763. The Speaker of the House of Representatives shall2477appoint one member for a 1-year term, one member for a 2-year2478term, two members for 3-year terms, and one member for a 4-year2479term. 2480 (d) Subsequent appointments shall be made by the official 2481 who appointed the council member whose expired term is to be 2482 filled. 2483 (e)The Commissioner of Film and Entertainment,A 2484 representative of Enterprise Florida, Inc., a representative of 2485 Workforce Florida, Inc., and a representative of Visit Florida 2486the Florida Tourism Industry Marketing Corporationshall serve 2487 as ex officio, nonvoting members of the council, and shall be in 2488 addition to the 17 appointed members of the council. 2489 (f) Absence from three consecutive meetings shall result in 2490 automatic removal from the council. 2491 (g) A vacancy on the council shall be filled for the 2492 remainder of the unexpired term by the official who appointed 2493 the vacating member. 2494 (h) No more than one member of the council may be an 2495 employee of any one company, organization, or association. 2496 (i) Any member shall be eligible for reappointment but may 2497 not serve more than two consecutive terms. 2498 Section 27. Effective July 1, 2010, subsections (1), (2), 2499 and (5) of section 288.1253, Florida Statutes, are amended to 2500 read: 2501 288.1253 Travel and entertainment expenses.— 2502 (1) As used in this section, the term:2503(a) “Business client” means any person, other than a state2504official or state employee, who receives the services of2505representatives of the Office of Film and Entertainment in2506connection with the performance of its statutory duties,2507including persons or representatives of entertainment industry2508companies considering location, relocation, or expansion of an2509entertainment industry business within the state.2510(b) “Entertainment expenses” means the actual, necessary,2511and reasonable costs of providing hospitality for business2512clients or guests, which costs are defined and prescribed by2513rules adopted by the Office of Tourism, Trade, and Economic2514Development, subject to approval by the Chief Financial Officer.2515(c) “Guest” means a person, other than a state official or2516state employee, authorized by the Office of Tourism, Trade, and2517Economic Development to receive the hospitality of the Office of2518Film and Entertainment in connection with the performance of its2519statutory duties.2520(d)“travel expenses” means the actual, necessary, and 2521 reasonable costs of transportation, meals, lodging, and 2522 incidental expenses normally incurred by an employee of the 2523 Office of Film and Entertainmenta traveler, which costs are 2524 defined and prescribed by rules adopted by the Office of 2525 Tourism, Trade, and Economic Development, subject to approval by 2526 the Chief Financial Officer. 2527 (2) Notwithstanding the provisions of s. 112.061, the 2528 Office of Tourism, Trade, and Economic Development shall adopt 2529 rules by which it may make expenditures byadvancement or2530 reimbursement, or a combination thereof,to: 2531(a)the Governor, the Lieutenant Governor, security staff 2532 of the Governor or Lieutenant Governor, the Commissioner of Film 2533 and Entertainment, or staff of the Office of Film and 2534 Entertainment for travel expenses or entertainment expenses 2535 incurred by such individuals solely and exclusively in 2536 connection with the performance of the statutory duties of the 2537 Office of Film and Entertainment. 2538(b) The Governor, the Lieutenant Governor, security staff2539of the Governor or Lieutenant Governor, the Commissioner of Film2540and Entertainment, or staff of the Office of Film and2541Entertainment for travel expenses or entertainment expenses2542incurred by such individuals on behalf of guests, business2543clients, or authorized persons as defined in s.112.061(2)(e)2544solely and exclusively in connection with the performance of the2545statutory duties of the Office of Film and Entertainment.2546(c) Third-party vendors for the travel or entertainment2547expenses of guests, business clients, or authorized persons as2548defined in s.112.061(2)(e) incurred solely and exclusively2549while such persons are participating in activities or events2550carried out by the Office of Film and Entertainment in2551connection with that office’s statutory duties.2552 2553 The rules areshall besubject to approval by the Chief 2554 Financial Officer before adoptionprior to promulgation. The 2555 rules shall require the submission of paid receipts, or other 2556 proof of expenditure prescribed by the Chief Financial Officer, 2557 with any claim for reimbursementand shall require, as a2558condition for any advancement of funds, an agreement to submit2559paid receipts or other proof of expenditure and to refund any2560unused portion of the advancement within 15 days after the2561expense is incurred or, if the advancement is made in connection2562with travel, within 10 working days after the traveler’s return2563to headquarters.However, with respect to an advancement of2564funds made solely for travel expenses, the rules may allow paid2565receipts or other proof of expenditure to be submitted, and any2566unused portion of the advancement to be refunded, within 102567working days after the traveler’s return to headquarters.2568Operational or promotional advancements, as defined in s.2569288.35(4), obtained pursuant to this section shall not be2570commingled with any other state funds.2571 (5) Any claim submitted under this section isshallnotbe2572 required to be sworn to before a notary public or other officer 2573 authorized to administer oaths, but any claim authorized or 2574 required to be made under any provision of this section shall 2575 contain a statement that the expenses were actually incurred as 2576 necessary travel or entertainment expenses in the performance of 2577 official duties of the Office of Film and Entertainment and 2578 shall be verified by written declaration that it is true and 2579 correct as to every material matter. Any person who willfully 2580 makes and subscribes to any claim which he or she does not 2581 believe to be true and correct as to every material matter or 2582 who willfully aids or assists in, procures, or counsels or 2583 advises with respect to, the preparation or presentation of a 2584 claim pursuant to this section that is fraudulent or false as to 2585 any material matter, whetheror notsuch falsity or fraud is 2586 with the knowledge or consent of the person authorized or 2587 required to present the claim, commits a misdemeanor of the 2588 second degree, punishable as provided in s. 775.082 or s. 2589 775.083. Whoever receives aan advancement orreimbursement by 2590 means of a false claim is civilly liable, in the amount of the 2591 overpayment, for the reimbursement of the public fund from which 2592 the claim was paid. 2593 Section 28. Effective July 1, 2010, section 288.1254, 2594 Florida Statutes, is amended to read: 2595 (Substantial rewording of section. See 2596 s. 288.1254, F.S., for present text.) 2597 288.1254 Entertainment industry financial incentive 2598 program.— 2599 (1) DEFINITIONS.—As used in this section, the term: 2600 (a) “Certified production” means a qualified production 2601 that has tax credits allocated to it by the Office of Tourism, 2602 Trade, and Economic Development based on the production’s 2603 estimated qualified expenditures, up to the production’s maximum 2604 certified amount of tax credits, by the Office of Tourism, 2605 Trade, and Economic Development. The term does not include a 2606 production if its first day of principal photography or project 2607 start date in this state occurs before the production is 2608 certified by the Office of Tourism, Trade, and Economic 2609 Development, unless the production spans more than one fiscal 2610 year, was a certified production on its first day of principal 2611 photography or project start date in this state, and submits an 2612 application for continuing the same production for the 2613 subsequent fiscal year. 2614 (b) “Digital media project” means a production of 2615 interactive entertainment that is produced for distribution in 2616 commercial or educational markets. The term includes a video 2617 game or production intended for Internet or wireless 2618 distribution. The term does not include a production deemed by 2619 the Office of Film and Entertainment to contain obscene content 2620 as defined in s. 847.001(10). 2621 (c) “High-impact television series” means a production 2622 created to run multiple production seasons and having an 2623 estimated order of at least seven episodes per season and 2624 qualified expenditures of at least $625,000 per episode. 2625 (d) “Off-season certified production” means a feature film, 2626 independent film, or television series or pilot which films 75 2627 percent or more of its principal photography days from June 1 2628 through November 30. 2629 (e) “Principal photography” means the filming of major or 2630 significant components of the qualified production which involve 2631 lead actors. 2632 (f) “Production” means a theatrical or direct-to-video 2633 motion picture; a made-for-television motion picture; visual 2634 effects or digital animation sequences produced in conjunction 2635 with a motion picture; a commercial; a music video; an 2636 industrial or educational film; an infomercial; a documentary 2637 film; a television pilot program; a presentation for a 2638 television pilot program; a television series, including, but 2639 not limited to, a drama, a reality show, a comedy, a soap opera, 2640 a telenovela, a game show, an awards show, or a miniseries 2641 production; or a digital media project by the entertainment 2642 industry. One season of a television series is considered one 2643 production. The term does not include a weather or market 2644 program; a sporting event; a sports show; a gala; a production 2645 that solicits funds; a home shopping program; a political 2646 program; a political documentary; political advertising; a 2647 gambling-related project or production; a concert production; or 2648 a local, regional, or Internet-distributed-only news show, 2649 current-events show, pornographic production, or current-affairs 2650 show. A production may be produced on or by film, tape, or 2651 otherwise by means of a motion picture camera; electronic camera 2652 or device; tape device; computer; any combination of the 2653 foregoing; or any other means, method, or device. 2654 (g) “Production expenditures” means the costs of tangible 2655 and intangible property used for, and services performed 2656 primarily and customarily in, production, including 2657 preproduction and postproduction, but excluding costs for 2658 development, marketing, and distribution. The term includes, but 2659 is not limited to: 2660 1. Wages, salaries, or other compensation paid to legal 2661 residents of this state, including amounts paid through payroll 2662 service companies, for technical and production crews, 2663 directors, producers, and performers. 2664 2. Net expenditures for sound stages, backlots, production 2665 editing, digital effects, sound recordings, sets, and set 2666 construction. 2667 3. Net expenditures for rental equipment, including, but 2668 not limited to, cameras and grip or electrical equipment. 2669 4. Up to $300,000 of the costs of newly purchased computer 2670 software and hardware unique to the project, including servers, 2671 data processing, and visualization technologies, which are 2672 located in and used exclusively in the state for the production 2673 of digital media. 2674 5. Expenditures for meals, travel, and accommodations. For 2675 purposes of this paragraph, the term “net expenditures” means 2676 the actual amount of money a qualified production spent for 2677 equipment or other tangible personal property, after subtracting 2678 any consideration received for reselling or transferring the 2679 item after the qualified production ends, if applicable. 2680 (h) “Qualified expenditures” means production expenditures 2681 incurred in this state by a qualified production for: 2682 1. Goods purchased or leased from, or services, including, 2683 but not limited to, insurance costs and bonding, payroll 2684 services, and legal fees, which are provided by, a vendor or 2685 supplier in this state that is registered with the Department of 2686 State or the Department of Revenue, has a physical location in 2687 this state, and employs one or more legal residents of this 2688 state. When services are provided by the vendor or supplier 2689 include personal services or labor, only personal services or 2690 labor provided by residents of this state, evidenced by the 2691 required documentation of residency in this state, qualify. 2692 2. Payments to legal residents of this state in the form of 2693 salary, wages, or other compensation up to a maximum of $400,000 2694 per resident unless otherwise specified in subsection (4). A 2695 completed declaration of residency in this state must accompany 2696 the documentation submitted to the office for reimbursement. 2697 2698 For a qualified production involving an event, such as an awards 2699 show, the term does not include expenditures solely associated 2700 with the event itself and not directly required by the 2701 production. The term does not include expenditures incurred 2702 before certification, with the exception of those incurred for a 2703 commercial, a music video, or the pickup of additional episodes 2704 of a high-impact television series within a single season. Under 2705 no circumstances may the qualified production include in the 2706 calculation for qualified expenditures the original purchase 2707 price for equipment or other tangible property that is later 2708 sold or transferred by the qualified production for 2709 consideration. In such cases, the qualified expenditure is the 2710 net of the original purchase price minus the consideration 2711 received upon sale or transfer. 2712 (i) “Qualified production” means a production in this state 2713 meeting the requirements of this section. The term does not 2714 include a production: 2715 1. In which, for the first 2 years of the incentive 2716 program, less than 50 percent, and thereafter, less than 60 2717 percent, of the positions that make up its production cast and 2718 below-the-line production crew, or, in the case of digital media 2719 projects, less than 75 percent of such positions, are filled by 2720 legal residents of this state, whose residency is demonstrated 2721 by a valid Florida driver’s license or other state-issued 2722 identification confirming residency, or students enrolled full 2723 time in a film-and-entertainment-related course of study at an 2724 institution of higher education in this state; or 2725 2. That is deemed by the Office of Film and Entertainment 2726 to contain obscene content as defined in s. 847.001(10). 2727 (j) “Qualified production company” means a corporation, 2728 limited liability company, partnership, or other legal entity 2729 engaged in one or more productions in this state. 2730 (2) CREATION AND PURPOSE OF PROGRAM.—The entertainment 2731 industry financial incentive program is created within the 2732 Office of Film and Entertainment. The purpose of this program is 2733 to encourage the use of this state as a site for filming, for 2734 the digital production of films, and to develop and sustain the 2735 workforce and infrastructure for film, digital media, and 2736 entertainment production. 2737 (3) APPLICATION PROCEDURE; APPROVAL PROCESS.— 2738 (a) Program application.—A qualified production company 2739 producing a qualified production in this state may submit a 2740 program application to the Office of Film and Entertainment for 2741 the purpose of determining qualification for an award of tax 2742 credits authorized by this section no earlier than 180 days 2743 before the first day of principal photography or project start 2744 date in this state. The applicant shall provide the Office of 2745 Film and Entertainment with information required to determine 2746 whether the production is a qualified production and to 2747 determine the qualified expenditures and other information 2748 necessary for the office to determine eligibility for the tax 2749 credit. 2750 (b) Required documentation.—The Office of Film and 2751 Entertainment shall develop an application form for qualifying 2752 an applicant as a qualified production. The form must include, 2753 but need not be limited to, production-related information 2754 concerning employment of residents in this state, a detailed 2755 budget of planned qualified expenditures, and the applicant’s 2756 signed affirmation that the information on the form has been 2757 verified and is correct. The Office of Film and Entertainment 2758 and local film commissions shall distribute the form. 2759 (c) Application process.—The Office of Film and 2760 Entertainment shall establish a process by which an application 2761 is accepted and reviewed and by which tax credit eligibility and 2762 award amount are determined. The Office of Film and 2763 Entertainment may request assistance from a duly appointed local 2764 film commission in determining compliance with this section. 2765 (d) Certification.—The Office of Film and Entertainment 2766 shall review the application within 15 business days after 2767 receipt. Upon its determination that the application contains 2768 all the information required by this subsection and meets the 2769 criteria set out in this section, the Office of Film and 2770 Entertainment shall qualify the applicant and recommend to the 2771 Office of Tourism, Trade, and Economic Development that the 2772 applicant be certified for the maximum tax credit award amount. 2773 Within 5 business days after receipt of the recommendation, the 2774 Office of Tourism, Trade, and Economic Development shall reject 2775 the recommendation or certify the maximum recommended tax credit 2776 award, if any, to the applicant and to the executive director of 2777 the Department of Revenue. 2778 (e) Grounds for denial.—The Office of Film and 2779 Entertainment shall deny an application if it determines that 2780 the application is not complete or the production or application 2781 does not meet the requirements of this section. 2782 (f) Verification of actual qualified expenditures.— 2783 1. The Office of Film and Entertainment shall develop a 2784 process to verify the actual qualified expenditures of a 2785 certified production. The process must require: 2786 a. A certified production to submit, in a timely manner 2787 after production ends in this state and after making all of its 2788 qualified expenditures in this state, data substantiating each 2789 qualified expenditure, including documentation on the net 2790 expenditure on equipment and other tangible personal property by 2791 the qualified production, to an independent certified public 2792 accountant licensed in this state; 2793 b. Such accountant to conduct a compliance audit, at the 2794 certified production’s expense, to substantiate each qualified 2795 expenditure and submit the results as a report, along with the 2796 required substantiating data, to the Office of Film and 2797 Entertainment; and 2798 c. The Office of Film and Entertainment to review the 2799 accountant’s submittal and report to the Office of Tourism, 2800 Trade, and Economic Development the final verified amount of 2801 actual qualified expenditures made by the certified production. 2802 2. The Office of Tourism, Trade, and Economic Development 2803 shall determine and approve the final tax credit award amount to 2804 each certified applicant based on the final verified amount of 2805 actual qualified expenditures and shall notify the executive 2806 director of the Department of Revenue in writing that the 2807 certified production has met the requirements of the incentive 2808 program and of the final amount of the tax credit award. The 2809 final tax credit award amount may not exceed the maximum tax 2810 credit award amount certified under paragraph (d). 2811 (g) Promoting Florida.—The Office of Film and Entertainment 2812 shall ensure that, as a condition of receiving a tax credit 2813 under this section, marketing materials promoting this state as 2814 a tourist destination or film and entertainment production 2815 destination are included, when appropriate, at no cost to the 2816 state, which must, at a minimum, include placement of a “Filmed 2817 in Florida” or “Produced in Florida” logo in the end credits. 2818 The placement of a “Filmed in Florida” or “Produced in Florida” 2819 logo on all packaging material and hard media is also required, 2820 unless such placement is prohibited by licensing or other 2821 contractual obligations. The size and placement of such logo 2822 shall be commensurate to other logos used. If no logos are used, 2823 the statement “Filmed in Florida using Florida’s Entertainment 2824 Industry Financial Incentive,” or a similar statement approved 2825 by the Office of Film and Entertainment, shall be used. The 2826 Office of Film and Entertainment shall provide a logo and supply 2827 it for the purposes specified in this paragraph. A 30-second 2828 “Visit Florida” promotional video must also be included on all 2829 optical disc formats of a film, unless such placement is 2830 prohibited by licensing or other contractual obligations. The 2831 30-second promotional video shall be approved and provided by 2832 the Florida Tourism Industry Marketing Corporation in 2833 consultation with the Commissioner of Film and Entertainment. 2834 (4) TAX CREDIT ELIGIBILITY; TAX CREDIT AWARDS; QUEUES; 2835 ELECTION AND DISTRIBUTION; CARRYFORWARD; CONSOLIDATED RETURNS; 2836 PARTNERSHIP AND NONCORPORATE DISTRIBUTIONS; MERGERS AND 2837 ACQUISITIONS.— 2838 (a) Priority for tax credit award.—The priority of a 2839 qualified production for tax credit awards must be determined on 2840 a first-come, first-served basis within its appropriate queue. 2841 Each qualified production must be placed into the appropriate 2842 queue and is subject to the requirements of that queue. 2843 (b) Tax credit eligibility.— 2844 1. General production queue.—Ninety-four percent of tax 2845 credits authorized pursuant to subsection (6) in any state 2846 fiscal year must be dedicated to the general production queue. 2847 The general production queue consists of all qualified 2848 productions other than those eligible for the commercial and 2849 music video queue or the independent and emerging media 2850 production queue. A qualified production that demonstrates a 2851 minimum of $625,000 in qualified expenditures is eligible for 2852 tax credits equal to 20 percent of its actual qualified 2853 expenditures, up to a maximum of $8 million. A qualified 2854 production that incurs qualified expenditures during multiple 2855 state fiscal years may combine those expenditures to satisfy the 2856 $625,000 minimum threshold. 2857 a. An off-season certified production that is a feature 2858 film, independent film, or television series or pilot is 2859 eligible for an additional 5-percent tax credit on actual 2860 qualified expenditures. An off-season certified production that 2861 does not complete 75 percent of principal photography due to a 2862 disruption caused by a hurricane or tropical storm may not be 2863 disqualified from eligibility for the additional 5-percent 2864 credit as a result of the disruption. 2865 b. A qualified high-impact television series shall be 2866 allowed first position in this queue for tax credit awards not 2867 yet certified. 2868 2. Commercial and music video queue.—Three percent of tax 2869 credits authorized pursuant to subsection (6) in any state 2870 fiscal year must be dedicated to the commercial and music video 2871 queue. A qualified production company that produces national or 2872 regional commercials or music videos may be eligible for a tax 2873 credit award if it demonstrates a minimum of $100,000 in 2874 qualified expenditures per national or regional commercial or 2875 music video and exceeds a combined threshold of $500,000 after 2876 combining actual qualified expenditures from qualified 2877 commercials and music videos during a single state fiscal year. 2878 After a qualified production company that produces commercials, 2879 music videos, or both reaches the threshold of $500,000, it is 2880 eligible to apply for certification for a tax credit award. The 2881 maximum credit award shall be equal to 20 percent of its actual 2882 qualified expenditures up to a maximum of $500,000. If there is 2883 a surplus at the end of a fiscal year after the Office of Film 2884 and Entertainment certifies and determines the tax credits for 2885 all qualified commercial and video projects, such surplus tax 2886 credits shall be carried forward to the following fiscal year 2887 and be available to any eligible qualified productions under the 2888 general production queue. 2889 3. Independent and emerging media production queue.—Three 2890 percent of tax credits authorized pursuant to subsection (6) in 2891 any state fiscal year must be dedicated to the independent and 2892 emerging media production queue. This queue is intended to 2893 encourage Florida independent film and emerging media 2894 production. Any qualified production, excluding commercials, 2895 infomercials, or music videos, that demonstrates at least 2896 $100,000, but not more than $625,000, in total qualified 2897 expenditures is eligible for tax credits equal to 20 percent of 2898 its actual qualified expenditures. If a surplus exists at the 2899 end of a fiscal year after the Office of Film and Entertainment 2900 certifies and determines the tax credits for all qualified 2901 independent and emerging media production projects, such surplus 2902 tax credits shall be carried forward to the following fiscal 2903 year and be available to any eligible qualified productions 2904 under the general production queue. 2905 4. Family-friendly productions.—A certified theatrical or 2906 direct-to-video motion picture production or video game 2907 determined by the Commissioner of Film and Entertainment, with 2908 the advice of the Florida Film and Entertainment Advisory 2909 Council, to be family-friendly, based on the review of the 2910 script and the review of the final release version, is eligible 2911 for an additional tax credit equal to 5 percent of its actual 2912 qualified expenditures. Family-friendly productions are those 2913 that have cross-generational appeal; would be considered 2914 suitable for viewing by children age 5 or older; are appropriate 2915 in theme, content, and language for a broad family audience; 2916 embody a responsible resolution of issues; and do not exhibit or 2917 imply any act of smoking, sex, nudity, or vulgar or profane 2918 language. 2919 (c) Withdrawal of tax credit eligibility.—A qualified or 2920 certified production must continue on a reasonable schedule, 2921 which includes beginning principal photography or the production 2922 project in this state no more than 45 calendar days before or 2923 after the principal photography or project start date provided 2924 in the production’s program application. The Office of Tourism, 2925 Trade, and Economic Development shall withdraw the eligibility 2926 of a qualified or certified production that does not continue on 2927 a reasonable schedule. 2928 (d) Election and distribution of tax credits.— 2929 1. A certified production company receiving a tax credit 2930 award under this section shall, at the time the credit is 2931 awarded by the Office of Tourism, Trade, and Economic 2932 Development after production is completed and all requirements 2933 to receive a credit award have been met, make an irrevocable 2934 election to apply the credit against taxes due under chapter 2935 220, against state taxes collected or accrued under chapter 212, 2936 or against a stated combination of the two taxes. The election 2937 is binding upon any distributee, successor, transferee, or 2938 purchaser. The Office of Tourism, Trade, and Economic 2939 Development shall notify the Department of Revenue of any 2940 election made pursuant to this paragraph. 2941 2. A qualified production company is eligible for tax 2942 credits against its sales and use tax liabilities and corporate 2943 income tax liabilities as provided in this section. However, tax 2944 credits awarded under this section may not be claimed against 2945 sales and use tax liabilities or corporate income tax 2946 liabilities for any tax period beginning before July 1, 2011, 2947 regardless of when the credits are applied for or awarded. 2948 (e) Tax credit carryforward.—If the certified production 2949 company cannot use the entire tax credit in the taxable year or 2950 reporting period in which the credit is awarded, any excess 2951 amount may be carried forward to a succeeding taxable year or 2952 reporting period. A tax credit applied against taxes imposed 2953 under chapter 212 may be carried forward for a maximum of 5 2954 years after the date the credit is awarded. A tax credit applied 2955 against taxes imposed under chapter 220 may be carried forward 2956 for a maximum of 5 years after the date the credit is awarded, 2957 after which the credit expires and may not be used. 2958 (f) Consolidated returns.—A certified production company 2959 that files a Florida consolidated return as a member of an 2960 affiliated group under s. 220.131(1) may be allowed the credit 2961 on a consolidated return basis up to the amount of the tax 2962 imposed upon the consolidated group under chapter 220. 2963 (g) Partnership and noncorporate distributions.—A qualified 2964 production company that is not a corporation as defined in s. 2965 220.03 may elect to distribute tax credits awarded under this 2966 section to its partners or members in proportion to their 2967 respective distributive income or loss in the taxable year in 2968 which the tax credits were awarded. 2969 (h) Mergers or acquisitions.—Tax credits available under 2970 this section to a certified production company may succeed to a 2971 surviving or acquiring entity subject to the same conditions and 2972 limitations as described in this section; however, they may not 2973 be transferred again by the surviving or acquiring entity. 2974 (5) TRANSFER OF TAX CREDITS.— 2975 (a) Authorization.—Upon application to the Office of Film 2976 and Entertainment and approval by the Office of Tourism, Trade, 2977 and Economic Development, a certified production company, or a 2978 partner or member that has received a distribution under 2979 paragraph (4)(g), may elect to transfer, in whole or in part, 2980 any unused credit amount granted under this section. An election 2981 to transfer any unused tax credit amount under chapter 212 or 2982 chapter 220 must be made no later than 5 years after the date 2983 the credit is awarded, after which period the credit expires and 2984 may not be used. The Office of Tourism, Trade, and Economic 2985 Development shall notify the Department of Revenue of the 2986 election and transfer. 2987 (b) Number of transfers permitted.—A certified production 2988 company that elects to apply a credit amount against taxes 2989 remitted under chapter 212 is permitted a one-time transfer of 2990 unused credits to one transferee. A certified production company 2991 that elects to apply a credit amount against taxes due under 2992 chapter 220 is permitted a one-time transfer of unused credits 2993 to no more than four transferees, and such transfers must occur 2994 in the same taxable year. 2995 (c) Transferee rights and limitations.—The transferee is 2996 subject to the same rights and limitations as the certified 2997 production company awarded the tax credit, except that the 2998 transferee may not sell or otherwise transfer the tax credit. 2999 (6) RELINQUISHMENT OF TAX CREDITS.— 3000 (a) Beginning July 1, 2011, a certified production company, 3001 or any person who has acquired a tax credit from a certified 3002 production company pursuant to subsections (4) and (5), may 3003 elect to relinquish the tax credit to the Department of Revenue 3004 in exchange for 90 percent of the amount of the relinquished tax 3005 credit. 3006 (b) The Department of Revenue may approve payments to 3007 persons relinquishing tax credits pursuant to this subsection. 3008 (c) Subject to legislative appropriation, the Department of 3009 Revenue shall request the Chief Financial Officer to issue 3010 warrants to persons relinquishing tax credits. Payments under 3011 this subsection shall be made from the funds from which the 3012 proceeds from the taxes against which the tax credits could have 3013 been applied pursuant to the irrevocable election made by the 3014 certified production company under subsection (4) are deposited. 3015 (7) ANNUAL ALLOCATION OF TAX CREDITS.— 3016 (a) The aggregate amount of the tax credits that may be 3017 certified pursuant to paragraph (3)(d) may not exceed: 3018 1. For fiscal year 2010-2011, $53.5 million. 3019 2. For fiscal year 2011-2012, $74.5 million. 3020 3. For fiscal years 2012-2013, 2013-2014, and 2014-2015, 3021 $38 million per fiscal year. 3022 (b) Any portion of the maximum amount of tax credits 3023 established per fiscal year in paragraph (a) that is not 3024 certified as of the end of a fiscal year shall be carried 3025 forward and made available for certification during the 3026 following two fiscal years in addition to the amounts available 3027 for certification under paragraph (a) for those fiscal years. 3028 (c) Upon approval of the final tax credit award amount 3029 pursuant to subparagraph (3)(f)2., an amount equal to the 3030 difference between the maximum tax credit award amount 3031 previously certified under paragraph (3)(d) and the approved 3032 final tax credit award amount shall immediately be available for 3033 recertification during the current and following fiscal years in 3034 addition to the amounts available for certification under 3035 paragraph (a) for those fiscal years. 3036 (d) If, during a fiscal year, the total amount of credits 3037 applied for, pursuant to paragraph (3)(a), exceeds the amount of 3038 credits available for certification in that fiscal year, such 3039 excess shall be treated as having been applied for on the first 3040 day of the next fiscal year in which credits remain available 3041 for certification. 3042 (8) RULES, POLICIES, AND PROCEDURES.— 3043 (a) The Office of Tourism, Trade, and Economic Development 3044 may adopt rules pursuant to ss. 120.536(1) and 120.54 and 3045 develop policies and procedures to implement and administer this 3046 section, including, but not limited to, rules specifying 3047 requirements for the application and approval process, records 3048 required for substantiation for tax credits, procedures for 3049 making the election in paragraph (4)(d), the manner and form of 3050 documentation required to claim tax credits awarded or 3051 transferred under this section, and marketing requirements for 3052 tax credit recipients. 3053 (b) The Department of Revenue may adopt rules pursuant to 3054 ss. 120.536(1) and 120.54 to administer this section, including 3055 rules governing the examination and audit procedures required to 3056 administer this section and the manner and form of documentation 3057 required to claim tax credits awarded, transferred, or 3058 relinquished under this section. 3059 (9) AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX 3060 CREDITS; FRAUDULENT CLAIMS.— 3061 (a) Audit authority.—The Department of Revenue may conduct 3062 examinations and audits as provided in s. 213.34 to verify that 3063 tax credits under this section are received, transferred, and 3064 applied according to the requirements of this section. If the 3065 Department of Revenue determines that tax credits are not 3066 received, transferred, or applied as required by this section, 3067 it may, in addition to the remedies provided in this subsection, 3068 pursue recovery of such funds pursuant to the laws and rules 3069 governing the assessment of taxes. 3070 (b) Revocation of tax credits.—The Office of Tourism, 3071 Trade, and Economic Development may revoke or modify any written 3072 decision qualifying, certifying, or otherwise granting 3073 eligibility for tax credits under this section if it is 3074 discovered that the tax credit applicant submitted any false 3075 statement, representation, or certification in any application, 3076 record, report, plan, or other document filed in an attempt to 3077 receive tax credits under this section. The Office of Tourism, 3078 Trade, and Economic Development shall immediately notify the 3079 Department of Revenue of any revoked or modified orders 3080 affecting previously granted tax credits. Additionally, the 3081 applicant must notify the Department of Revenue of any change in 3082 its tax credit claimed. 3083 (c) Forfeiture of tax credits.—A determination by the 3084 Department of Revenue, as a result of an audit pursuant to 3085 paragraph (a) or from information received from the Office of 3086 Film and Entertainment, that an applicant received tax credits 3087 pursuant to this section to which the applicant was not entitled 3088 is grounds for forfeiture of previously claimed and received tax 3089 credits. The applicant is responsible for returning forfeited 3090 tax credits to the Department of Revenue, and such funds shall 3091 be paid into the General Revenue Fund of the state. Tax credits 3092 purchased in good faith are not subject to forfeiture unless the 3093 transferee submitted fraudulent information in the purchase or 3094 failed to meet the requirements in subsection (5). 3095 (d) Fraudulent claims.—Any applicant that submits 3096 fraudulent information under this section is liable for 3097 reimbursement of the reasonable costs and fees associated with 3098 the review, processing, investigation, and prosecution of the 3099 fraudulent claim. An applicant that obtains a credit payment 3100 under this section through a claim that is fraudulent is liable 3101 for reimbursement of the credit amount plus a penalty in an 3102 amount double the credit amount. The penalty is in addition to 3103 any criminal penalty to which the applicant is liable for the 3104 same acts. The applicant is also liable for costs and fees 3105 incurred by the state in investigating and prosecuting the 3106 fraudulent claim. 3107 (10) ANNUAL REPORT.—Each October 1, the Office of Film and 3108 Entertainment shall provide an annual report for the previous 3109 fiscal year to the Governor, the President of the Senate, and 3110 the Speaker of the House of Representatives which outlines the 3111 return on investment and economic benefits to the state. 3112 (11) REPEAL.—This section is repealed July 1, 2015, except 3113 that: 3114 (a) Tax credits certified under paragraph (3)(d) before 3115 July 1, 2015, may be awarded under paragraph (3)(f) on or after 3116 July 1, 2015, if the other requirements of this section are met. 3117 (b) Tax credits carried forward under paragraph (4)(e) 3118 remain valid for the period specified. 3119 (c) Subsections (5), (8) and (9) shall remain in effect 3120 until July 1, 2020. 3121 Section 29. Effective July 1, 2010, subsection (5) of 3122 section 288.1258, Florida Statutes, is amended to read: 3123 288.1258 Entertainment industry qualified production 3124 companies; application procedure; categories; duties of the 3125 Department of Revenue; records and reports.— 3126 (5) RELATIONSHIP OF TAX EXEMPTIONS AND INCENTIVES TO 3127 INDUSTRY GROWTH; REPORT TO THE LEGISLATURE.—The Office of Film 3128 and Entertainment shall keep annual records from the information 3129 provided on taxpayer applications for tax exemption certificates 3130 beginning January 1, 2001. These records shall reflect a ratio 3131percentage comparisonof the annual amount offunds exempted3132 sales and use tax exemptions under this section and incentives 3133 awarded pursuant to s. 288.1254 to the estimated amount of funds 3134 expended by certified productions, including productions that 3135 received incentives pursuant to s. 288.1254in relation to3136entertainment industry products. These records also shall 3137 reflect a separate ratio of the annual amount of sales and use 3138 tax exemptions under this section, plus the incentives awarded 3139 pursuant to s. 288.1254 to the estimated amount of funds 3140 expended by certified productions. In addition, the office shall 3141 maintain data showing annual growth in Florida-based 3142 entertainment industry companies and entertainment industry 3143 employment and wages. The Office of Film and Entertainment shall 3144 report this information to the Legislaturebyno later than 3145 December 1 of each year. 3146 Section 30. Effective July 1, 2010, section 288.9552, 3147 Florida Statutes, is created to read: 3148 288.9552 Florida Research Commercialization Matching Grant 3149 Program.— 3150 (1) PURPOSE; GOALS AND OBJECTIVES; CREATION OF PROGRAM.— 3151 (a) The purpose of the Florida Research Commercialization 3152 Matching Grant Program is to increase the amount of federal 3153 funding to this state which will produce the kind of distinctive 3154 technologies that drive today’s knowledge-based economy. By 3155 leveraging federal, state, and private-sector resources, the 3156 Legislature intends that the program accelerate the innovation 3157 process and more efficiently transform research results into 3158 products in the marketplace. 3159 (b) The matching grant program is specifically intended to 3160 be a catalyst for small or startup companies that can take 3161 advantage of federal and state grant funding in order to 3162 accelerate their growth and market penetration by helping them 3163 to overcome the funding gap faced by many small companies that 3164 are based in this state. Specific goals and objectives of the 3165 program include: 3166 1. Increasing the amount of federal research moneys 3167 received by small businesses in this state through Phase I and 3168 Phase II awards from the Small Business Innovation Research 3169 Program and the Small Business Technology Transfer Program of 3170 the Office of Technology of the United States Small Business 3171 Administration. 3172 2. Accelerating the entry of new technology-based products 3173 into the marketplace. 3174 3. Producing additional technology-based jobs for the 3175 state. 3176 4. Providing leveraged resources to increase the 3177 effectiveness and success of applicants’ projects. 3178 5. Speeding commercialization of promising technologies. 3179 6. Encouraging the establishment and growth of high 3180 quality, advanced technology firms in the state. 3181 7. Accelerating the rate of investment and enhancing the 3182 state’s investment infrastructure. 3183 (c) The Florida Research Commercialization Matching Grant 3184 Program is created for the purpose of accomplishing the goals 3185 and objectives specified in this section. 3186 (2) ADMINISTRATION.—The Florida Institute for the 3187 Commercialization of Public Research shall develop programmatic 3188 policy, ensure statewide applicability of the matching grant 3189 program, establish criteria for grant awards, approve grant 3190 awards, and annually report on program progress and results. 3191 (3) GENERAL ELIGIBILITY GUIDELINES.—A qualified applicant 3192 for a Phase I or Phase II grant must: 3193 (a) Be a business entity that is registered with the 3194 Secretary of State to operate in this state. The qualified 3195 applicant must also have its primary office and a majority of 3196 its employees domiciled in this state, and its principal 3197 research activities must be conducted in the state. 3198 (b) Be a small company for which a state matching grant is 3199 necessary for project development and implementation. 3200 (c) Use federal, local, and private resources to the 3201 maximum extent possible. Total project funding shall demonstrate 3202 that: 3203 1. Private-sector investments offset the total cost of the 3204 project. 3205 2. Not more than 25 percent of the project’s total funding 3206 is provided by the state grant. 3207 (d) Conduct the project funded by the matching grant 3208 program in this state. 3209 (4) PHASE-SPECIFIC APPLICATION GUIDELINES.– 3210 (a) A successful applicant for a grant must meet the 3211 requirements of this section and be approved by the institute. 3212 An application for a grant must be made on an application form 3213 prescribed by the institute. An applicant shall provide all 3214 information that the institute finds necessary to make the 3215 determinations required by this section. 3216 (b) All applications for a grant fund must include the 3217 following: 3218 1. A fully elaborated technical research or business plan, 3219 whichever applies, that is appropriate for review by outside 3220 experts as provided in this section. 3221 2. A detailed financial analysis that includes the 3222 commitment of resources by other entities that will be involved 3223 in the project. 3224 3. A statement of the economic development potential of the 3225 project, such as: 3226 a. A statement of the way in which grant support will lead 3227 to significantly increased funding from federal or private 3228 sources and from private sector research partners. 3229 b. A projection of the jobs to be created. 3230 c. The identity, qualifications, and obligations of the 3231 applicant. 3232 d. Any other information that the Institute considers 3233 appropriate. 3234 (c)1. An application for a grant fund submitted by an 3235 academic researcher must be made through the office of the 3236 president of the researcher’s academic institution with the 3237 express endorsement of the institution’s president. 3238 2. An application for a grant submitted by a private 3239 researcher must be made through the office of the highest 3240 ranking officer of the researcher’s institution with the express 3241 endorsement of the institution. 3242 3. Any other application must be made through the office of 3243 the highest ranking officer of the entity submitting the 3244 application. In the case of an application for a grant that is 3245 submitted jointly by one or more researchers or entities, the 3246 application must be endorsed by each institution or entity. 3247 (d) A Phase I state grant may not be awarded unless the 3248 applicant has received a federal Phase I award. An entity may 3249 receive no more than five Phase I state grants. 3250 (e) A qualified applicant for a Phase II state grant must 3251 have received an invitation to submit an application for a 3252 federal Phase II award or must have received a federal Phase II 3253 award. If a federal Phase II award has already been issued, the 3254 end date of the federal award must be identified and 3255 justification must be provided as to how the state funds will 3256 enhance the existing federal award. A Phase II state grant may 3257 not be awarded unless the applicant has received a federal Phase 3258 II award. 3259 (5) PHASE I PEER REVIEW GUIDELINES.–In making a 3260 determination on a proposal intended to obtain Phase I federal 3261 funding, the institute shall be advised by a peer review panel 3262 and shall consider the following factors in evaluating the 3263 proposal: 3264 (a) The scientific merit of the proposal. 3265 (b) The predicted future success of federal funding for the 3266 proposal. 3267 (c) The ability of the researcher to attract merit based 3268 scientific funding of research. 3269 (d) The extent to which the proposal evidences 3270 interdisciplinary or inter-institutional collaboration among two 3271 or more postsecondary educational institutions or private sector 3272 partners in this state, as well as cost sharing and partnership 3273 support from the business community. 3274 (e) The peer review panel shall be chosen by and report to 3275 the institute. In determining the composition and duties of a 3276 peer review panel, the institute shall consider the National 3277 Institutes of Health and the National Science Foundation peer 3278 review processes as models. The members of the panel must have 3279 extensive experience in federal research funding. A panel member 3280 may not have a relationship with any private entity or 3281 postsecondary educational institution in the state that would 3282 constitute a conflict of interest for the panel member. The 3283 members of a panel shall serve without compensation and are not 3284 entitled to per diem and travel expenses while in the 3285 performance of their duties. 3286 (f) A grant for a Phase I award may not be approved by the 3287 Institute unless the proposal has received a positive 3288 recommendation from a peer review panel described in this 3289 section. 3290 (6) PHASE II REVIEW GUIDELINES.–In making a determination 3291 on an application for a Phase II grant, the institute shall 3292 consult with experts as necessary to analyze the likelihood of 3293 success of the proposal and the relative merit of the proposal. 3294 (7) PROGRAM ADMINISTRATOR; RESPONSIBILITIES.—The Florida 3295 Institute for the Commercialization of Public Research shall 3296 serve as program administrator. The institute may contract for 3297 the performance of a technology review and related functions 3298 with a third party. Not more than 5 percent of a legislative 3299 appropriation made for the purposes of implementing this program 3300 may be used for administering this program. The responsibilities 3301 of the Institute as the program administrator include, but are 3302 not limited to: 3303 (a) Coordinating and supporting the grant review, approval, 3304 and contracting activities. 3305 (b) Administering the grant-selection process, including, 3306 but not limited to, issuing open-call requests for grant 3307 applications and receiving, reviewing, and processing grant 3308 applications, and awarding grants to selected qualified 3309 applicants. 3310 (c) Entering into a contract with each grant recipient and 3311 serving as the grant contract manager. 3312 (d) Reporting program progress and results. 3313 (e) Establishing a mechanism by which information regarding 3314 grant projects may be made available to facilitate additional 3315 investment by individual investors, investment for early start 3316 up costs, or venture capital investment. 3317 (8) APPLICATION REVIEW.—An application for a matching grant 3318 award must be reviewed and approved or denied within 45 days 3319 after receipt. 3320 (9) AWARDS.—The matching grant program may make a one-time 3321 award of up to $50,000 per project for a Phase I grant to a 3322 qualified applicant and up to $250,000 per project for a Phase 3323 II grant to a qualified applicant. Grant funds shall be released 3324 upon completion of all contract requirements. 3325 (10) REPORTING.—Beginning December 1, 2011, and annually 3326 thereafter, the institute shall transmit a report relating to 3327 the grants awarded under the program to the Governor, the 3328 President of the Senate, and the Speaker of the House of 3329 Representatives for the previous fiscal year. 3330 (11) EXPIRATION.—This section expires July 1, 2013, unless 3331 reviewed and reenacted by the Legislature prior to that date. 3332 Section 31. Effective July 1, 2010, subsections (7) through 3333 (12) of section 288.9625, Florida Statutes, are amended to read: 3334 288.9625 Institute for the Commercialization of Public 3335 Research.—There is established the Institute for the 3336 Commercialization of Public Research. 3337(7) Enterprise Florida, Inc., shall issue a request for3338proposals to state universities requesting proposals to fulfill3339the purposes of the institute as described in this section and3340provide for its physical location in a major metropolitan area3341in the southern part of the state having extensive commercial3342air service to facilitate access by venture capital providers.3343Enterprise Florida, Inc., shall review the proposals in a3344committee appointed by its board of directors which shall make a3345recommendation for final selection. Final approval of the3346selected proposal must be by the board of directors of3347Enterprise Florida, Inc., at one of its duly noticed meetings.3348 (7)(8)(a) To be eligible for assistance, the company or 3349 organization attempting to commercialize its product must be 3350 accepted by the institute before receiving the institute’s 3351 assistance. 3352 (b) The institute shall receive recommendations from any 3353 publicly supported organization that a company that is 3354 commercializing the research, technology, or patents from a 3355 qualifying publicly supported organization should be accepted 3356 into the institute. 3357 (c) The institute shall thereafter review the business 3358 plans and technology information of each such recommended 3359 company. If accepted, the institute shall mentor the company, 3360 develop marketing information on the company, and use its 3361 resources to attract capital investment into the company, as 3362 well as bring other resources to the company which may foster 3363 its effective management, growth, capitalization, technology 3364 protection, or marketing or business success. 3365 (8)(9)The institute shall: 3366 (a) Maintain a centralized location to showcase companies 3367 and their technologies and products; 3368 (b) Develop an efficient process to inventory and publicize 3369 companies and products that have been accepted by the institute 3370 for commercialization; 3371 (c) Routinely communicate with private investors and 3372 venture capital organizations regarding the investment 3373 opportunities in its showcased companies; 3374 (d) Facilitate meetings between prospective investors and 3375 eligible organizations in the institute; 3376 (e) Hire full-time staff who understand relevant 3377 technologies needed to market companies to the angel investors 3378 and venture capital investment community; and 3379 (f) Develop cooperative relationships with publicly 3380 supported organizations all of which work together to provide 3381 resources or special knowledge that is likely to be helpful to 3382 institute companies. 3383 (g) Administer the Florida Research Commercialization 3384 Matching Grant Program created in s. 288.9552. 3385 (9)(10)The institute shall not develop or accrue any 3386 ownership, royalty, patent, or other such rights over or 3387 interest in companies or products in the institute and shall 3388 maintain the secrecy of proprietary information. 3389 (10)(11)The institute shall not charge for services 3390 rendered to state universities and affiliated organizations, 3391 community colleges, or state agencies. 3392 (11)(12)By December 1 of each year, the institute shall 3393 issue an annual report concerning its activities to the 3394 Governor, the President of the Senate, and the Speaker of the 3395 House of Representatives. The report shall include the 3396 following: 3397 (a) Information on any assistance and activities provided 3398 by the institute to assist publicly supported universities, 3399 colleges, research institutes, and other publicly supported 3400 organizations in the state. 3401 (b) A description of the benefits to this state resulting 3402 from the institute, including the number of businesses created, 3403 associated industries started, the number of jobs created, and 3404 the growth of related projects. 3405 (c) Independently audited financial statements, including 3406 statements that show receipts and expenditures during the 3407 preceding fiscal year for personnel, administration, and 3408 operational costs of the institute. 3409 Section 32. Paragraph (f) of subsection (2) of section 3410 14.2015, Florida Statutes, is amended to read: 3411 14.2015 Office of Tourism, Trade, and Economic Development; 3412 creation; powers and duties.— 3413 (2) The purpose of the Office of Tourism, Trade, and 3414 Economic Development is to assist the Governor in working with 3415 the Legislature, state agencies, business leaders, and economic 3416 development professionals to formulate and implement coherent 3417 and consistent policies and strategies designed to provide 3418 economic opportunities for all Floridians. To accomplish such 3419 purposes, the Office of Tourism, Trade, and Economic Development 3420 shall: 3421 (f)1. Administer the Florida Enterprise Zone Act under ss. 3422 290.001-290.016, the community contribution tax credit program 3423 under ss. 220.183 and 624.5105, the tax refund program for 3424 qualified target industry businesses under s. 288.106, the tax 3425 refund program for qualified defense contractors and space 3426 flight business contractors under s. 288.1045, contracts for 3427 transportation projects under s. 288.063, the sports franchise 3428 facility programsprogramunder ss. 288.1162 and 288.11621s.3429288.1162, the professional golf hall of fame facility program 3430 under s. 288.1168, the expedited permitting process under s. 3431 403.973, the Rural Community Development Revolving Loan Fund 3432 under s. 288.065, the Regional Rural Development Grants Program 3433 under s. 288.018, the Certified Capital Company Act under s. 3434 288.99, the Florida State Rural Development Council, the Rural 3435 Economic Development Initiative, and other programs that are 3436 specifically assigned to the office by law, by the 3437 appropriations process, or by the Governor. Notwithstanding any 3438 other provisions of law, the office may expend interest earned 3439 from the investment of program funds deposited in the Grants and 3440 Donations Trust Fund to contract for the administration of the 3441 programs, or portions of the programs, enumerated in this 3442 paragraph or assigned to the office by law, by the 3443 appropriations process, or by the Governor. Such expenditures 3444 shall be subject to review under chapter 216. 3445 2. The office may enter into contracts in connection with 3446 the fulfillment of its duties concerning the Florida First 3447 Business Bond Pool under chapter 159, tax incentives under 3448 chapters 212 and 220, tax incentives under the Certified Capital 3449 Company Act in chapter 288, foreign offices under chapter 288, 3450 the Enterprise Zone program under chapter 290, the Seaport 3451 Employment Training program under chapter 311, the Florida 3452 Professional Sports Team License Plates under chapter 320, 3453 Spaceport Florida under chapter 331, Expedited Permitting under 3454 chapter 403, and in carrying out other functions that are 3455 specifically assigned to the office by law, by the 3456 appropriations process, or by the Governor. 3457 Section 33. Paragraph (d) of subsection (6) of section 3458 212.20, Florida Statutes, is amended to read: 3459 212.20 Funds collected, disposition; additional powers of 3460 department; operational expense; refund of taxes adjudicated 3461 unconstitutionally collected.— 3462 (6) Distribution of all proceeds under this chapter and s. 3463 202.18(1)(b) and (2)(b) shall be as follows: 3464 (d) The proceeds of all other taxes and fees imposed 3465 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 3466 and (2)(b) shall be distributed as follows: 3467 1. In any fiscal year, the greater of $500 million, minus 3468 an amount equal to 4.6 percent of the proceeds of the taxes 3469 collected pursuant to chapter 201, or 5.2 percent of all other 3470 taxes and fees imposed pursuant to this chapter or remitted 3471 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 3472 monthly installments into the General Revenue Fund. 3473 2. After the distribution under subparagraph 1., 8.814 3474 percent of the amount remitted by a sales tax dealer located 3475 within a participating county pursuant to s. 218.61 shall be 3476 transferred into the Local Government Half-cent Sales Tax 3477 Clearing Trust Fund. Beginning July 1, 2003, the amount to be 3478 transferred shall be reduced by 0.1 percent, and the department 3479 shall distribute this amount to the Public Employees Relations 3480 Commission Trust Fund less $5,000 each month, which shall be 3481 added to the amount calculated in subparagraph 3. and 3482 distributed accordingly. 3483 3. After the distribution under subparagraphs 1. and 2., 3484 0.095 percent shall be transferred to the Local Government Half 3485 cent Sales Tax Clearing Trust Fund and distributed pursuant to 3486 s. 218.65. 3487 4. After the distributions under subparagraphs 1., 2., and 3488 3., 2.0440 percent of the available proceeds shall be 3489 transferred monthly to the Revenue Sharing Trust Fund for 3490 Counties pursuant to s. 218.215. 3491 5. After the distributions under subparagraphs 1., 2., and 3492 3., 1.3409 percent of the available proceeds shall be 3493 transferred monthly to the Revenue Sharing Trust Fund for 3494 Municipalities pursuant to s. 218.215. If the total revenue to 3495 be distributed pursuant to this subparagraph is at least as 3496 great as the amount due from the Revenue Sharing Trust Fund for 3497 Municipalities and the former Municipal Financial Assistance 3498 Trust Fund in state fiscal year 1999-2000, no municipality shall 3499 receive less than the amount due from the Revenue Sharing Trust 3500 Fund for Municipalities and the former Municipal Financial 3501 Assistance Trust Fund in state fiscal year 1999-2000. If the 3502 total proceeds to be distributed are less than the amount 3503 received in combination from the Revenue Sharing Trust Fund for 3504 Municipalities and the former Municipal Financial Assistance 3505 Trust Fund in state fiscal year 1999-2000, each municipality 3506 shall receive an amount proportionate to the amount it was due 3507 in state fiscal year 1999-2000. 3508 6. Of the remaining proceeds: 3509 a. In each fiscal year, the sum of $29,915,500 shall be 3510 divided into as many equal parts as there are counties in the 3511 state, and one part shall be distributed to each county. The 3512 distribution among the several counties must begin each fiscal 3513 year on or before January 5th and continue monthly for a total 3514 of 4 months. If a local or special law required that any moneys 3515 accruing to a county in fiscal year 1999-2000 under the then 3516 existing provisions of s. 550.135 be paid directly to the 3517 district school board, special district, or a municipal 3518 government, such payment must continue until the local or 3519 special law is amended or repealed. The state covenants with 3520 holders of bonds or other instruments of indebtedness issued by 3521 local governments, special districts, or district school boards 3522 before July 1, 2000, that it is not the intent of this 3523 subparagraph to adversely affect the rights of those holders or 3524 relieve local governments, special districts, or district school 3525 boards of the duty to meet their obligations as a result of 3526 previous pledges or assignments or trusts entered into which 3527 obligated funds received from the distribution to county 3528 governments under then-existing s. 550.135. This distribution 3529 specifically is in lieu of funds distributed under s. 550.135 3530 before July 1, 2000. 3531 b. The department shall distribute $166,667 monthly 3532 pursuant to s. 288.1162 to each applicantthat has been3533 certified as a facility for a new or retained professional 3534 sports franchise“facility for a new professional sports3535franchise” or a “facility for a retained professional sports3536franchise”pursuant to s. 288.1162. Up to $41,667 shall be 3537 distributed monthly by the department to each certified 3538 applicant as defined in s. 288.11621 for a facility for a spring 3539 training franchise.that has been certified as a “facility for a3540retained spring training franchise” pursuant to s.288.1162;3541 However, not more than $416,670 may be distributed monthly in 3542 the aggregate to all certified applicants for facilities fora3543retainedspring training franchisesfranchise. Distributions 3544mustbegin 60 days afterfollowingsuch certification andshall3545 continue for not more than 30 years, except as otherwise 3546 provided in s. 288.11621. A certified applicant identified in 3547 this sub-subparagraph may notThis paragraph may not be3548construed to allow an applicant certified pursuant to s.3549288.1162toreceive more in distributions thanactuallyexpended 3550 by the applicant for the public purposes provided for in s. 3551 288.1162(5) or s. 288.11621(3)s.288.1162(6). 3552 c. Beginning 30 days after notice by the Office of Tourism, 3553 Trade, and Economic Development to the Department of Revenue 3554 that an applicant has been certified as the professional golf 3555 hall of fame pursuant to s. 288.1168 and is open to the public, 3556 $166,667 shall be distributed monthly, for up to 300 months, to 3557 the applicant. 3558 d. Beginning 30 days after notice by the Office of Tourism, 3559 Trade, and Economic Development to the Department of Revenue 3560 that the applicant has been certified as the International Game 3561 Fish Association World Center facility pursuant to s. 288.1169, 3562 and the facility is open to the public, $83,333 shall be 3563 distributed monthly, for up to 168 months, to the applicant. 3564 This distribution is subject to reduction pursuant to s. 3565 288.1169. A lump sum payment of $999,996 shall be made, after 3566 certification and before July 1, 2000. 3567 7. All other proceeds must remain in the General Revenue 3568 Fund. 3569 Section 34. Section 218.64, Florida Statutes, is amended to 3570 read: 3571 218.64 Local government half-cent sales tax; uses; 3572 limitations.— 3573 (1) The proportion of the local government half-cent sales 3574 tax received by a county government based on two-thirds of the 3575 incorporated area population shall be deemed countywide revenues 3576 and shall be expended only for countywide tax relief or 3577 countywide programs. The remaining county government portion 3578 shall be deemed county revenues derived on behalf of the 3579 unincorporated area but may be expended on a countywide basis. 3580 (2) Municipalities shall expend their portions of the local 3581 government half-cent sales tax only for municipality-wide 3582 programs or for municipality-wide property tax or municipal 3583 utility tax relief. All utility tax rate reductions afforded by 3584 participation in the local government half-cent sales tax shall 3585 be applied uniformly across all types of taxed utility services. 3586 (3) Subject to ordinances enacted by the majority of the 3587 members of the county governing authority and by the majority of 3588 the members of the governing authorities of municipalities 3589 representing at least 50 percent of the municipal population of 3590 such county, counties may use up to $2 million annually of the 3591 local government half-cent sales tax allocated to that county 3592 for funding for any of the following applicants: 3593 (a) A certified applicant as a facility for a new or 3594 retained professional sports franchise under“facility for a new3595professional sports franchise,” a “facility for a retained3596professional sports franchise,” or a “facility for a retained3597spring training franchise,” as provided for ins. 288.1162 or a 3598 certified applicant as defined in s. 288.11621 for a facility 3599 for a spring training franchise. It is the Legislature’s intent 3600 that the provisions of s. 288.1162, including, but not limited 3601 to, the evaluation process by the Office of Tourism, Trade, and 3602 Economic Development except for the limitation on the number of 3603 certified applicants or facilities as provided in that section 3604 and the restrictions set forth in s. 288.1162(8)s.288.1162(9), 3605 shall apply to an applicant’s facility to be funded by local 3606 government as provided in this subsection. 3607 (b) A certified applicant as a “motorsport entertainment 3608 complex,” as provided for in s. 288.1171. Funding for each 3609 franchise or motorsport complex shall begin 60 days after 3610 certification and shall continue for not more than 30 years. 3611 (4) A local government is authorized to pledge proceeds of 3612 the local government half-cent sales tax for the payment of 3613 principal and interest on any capital project. 3614 Section 35. Section 288.1162, Florida Statutes, is amended 3615 to read: 3616 288.1162 Professional sports franchises;spring training3617franchises;duties.— 3618 (1) The Office of Tourism, Trade, and Economic Development 3619 shall serve as the state agency for screening applicants for 3620 state funding underpursuant tos. 212.20 and for certifying an 3621 applicant as a facility for a new or retained professional 3622 sports franchise.“facility for a new professional sports3623franchise,” a “facility for a retained professional sports3624franchise,” or a “facility for a retained spring training3625franchise.”3626 (2) The Office of Tourism, Trade, and Economic Development 3627 shall develop rules for the receipt and processing of 3628 applications for funding underpursuant tos. 212.20. 3629 (3) As used in this section, the term: 3630 (a) “New professional sports franchise” means a 3631 professional sports franchise that wasisnot based in this 3632 state beforeprior toApril 1, 1987. 3633 (b) “Retained professional sports franchise” means a 3634 professional sports franchise that has had a league-authorized 3635 location in this state on or before December 31, 1976, and has 3636 continuously remained at that location, and has never been 3637 located at a facility that has been previously certified under 3638 any provision of this section. 3639 (4) BeforePrior tocertifying an applicant as a facility 3640 for a new or retained professional sports franchise,“facility3641for a new professional sports franchise” or a “facility for a3642retained professional sports franchise,”the Office of Tourism, 3643 Trade, and Economic Development must determine that: 3644 (a) A “unit of local government” as defined in s. 218.369 3645 is responsible for the construction, management, or operation of 3646 the professional sports franchise facility or holds title to the 3647 property on which the professional sports franchise facility is 3648 located. 3649 (b) The applicant has a verified copy of a signed agreement 3650 with a new professional sports franchise for the use of the 3651 facility for a term of at least 10 years, or in the case of a 3652 retained professional sports franchise, an agreement for use of 3653 the facility for a term of at least 20 years. 3654 (c) The applicant has a verified copy of the approval from 3655 the governing authority of the league in which the new 3656 professional sports franchise exists authorizing the location of 3657 the professional sports franchise in this state after April 1, 3658 1987, or in the case of a retained professional sports 3659 franchise, verified evidence that it has had a league-authorized 3660 location in this state on or before December 31, 1976. As used 3661 in this section, the term “league” means the National League or 3662 the American League of Major League Baseball, the National 3663 Basketball Association, the National Football League, or the 3664 National Hockey League. 3665 (d) The applicant has projections, verified by the Office 3666 of Tourism, Trade, and Economic Development, which demonstrate 3667 that the new or retained professional sports franchise will 3668 attract a paid attendance of more than 300,000 annually. 3669 (e) The applicant has an independent analysis or study, 3670 verified by the Office of Tourism, Trade, and Economic 3671 Development, which demonstrates that the amount of the revenues 3672 generated by the taxes imposed under chapter 212 with respect to 3673 the use and operation of the professional sports franchise 3674 facility will equal or exceed $2 million annually. 3675 (f) The municipality in which the facility for a new or 3676 retained professional sports franchise is located, or the county 3677 if the facility for a new or retained professional sports 3678 franchise is located in an unincorporated area, has certified by 3679 resolution after a public hearing that the application serves a 3680 public purpose. 3681 (g) The applicant has demonstrated that it has provided, is 3682 capable of providing, or has financial or other commitments to 3683 provide more than one-half of the costs incurred or related to 3684 the improvement and development of the facility. 3685 (h) AnNoapplicant previously certified under any 3686 provision of this section who has received funding under such 3687 certification is notshall beeligible for an additional 3688 certification. 3689(5)(a) As used in this section, the term “retained spring3690training franchise” means a spring training franchise that has3691been based in this state prior to January 1, 2000.3692(b) Prior to certifying an applicant as a “facility for a3693retained spring training franchise,” the Office of Tourism,3694Trade, and Economic Development must determine that:36951. A “unit of local government” as defined in s.218.369is3696responsible for the acquisition, construction, management, or3697operation of the facility for a retained spring training3698franchise or holds title to the property on which the facility3699for a retained spring training franchise is located.37002. The applicant has a verified copy of a signed agreement3701with a retained spring training franchise for the use of the3702facility for a term of at least 15 years.37033. The applicant has a financial commitment to provide 503704percent or more of the funds required by an agreement for the3705acquisition, construction, or renovation of the facility for a3706retained spring training franchise. The agreement can be3707contingent upon the awarding of funds under this section and3708other conditions precedent to use by the spring training3709franchise.37104. The applicant has projections, verified by the Office of3711Tourism, Trade, and Economic Development, which demonstrate that3712the facility for a retained spring training franchise will3713attract a paid attendance of at least 50,000 annually.37145. The facility for a retained spring training franchise is3715located in a county that is levying a tourist development tax3716pursuant to s.125.0104.3717(c)1. The Office of Tourism, Trade, and Economic3718Development shall competitively evaluate applications for3719funding of a facility for a retained spring training franchise.3720Applications must be submitted by October 1, 2000, with3721certifications to be made by January 1, 2001. If the number of3722applicants exceeds five and the aggregate funding request of all3723applications exceeds $208,335 per month, the office shall rank3724the applications according to a selection criteria, certifying3725the highest ranked proposals. The evaluation criteria shall3726include, with priority given in descending order to the3727following items:3728a. The intended use of the funds by the applicant, with3729priority given to the construction of a new facility.3730b. The length of time that the existing franchise has been3731located in the state, with priority given to retaining3732franchises that have been in the same location the longest.3733c. The length of time that a facility to be used by a3734retained spring training franchise has been used by one or more3735spring training franchises, with priority given to a facility3736that has been in continuous use as a facility for spring3737training the longest.3738d. For those teams leasing a spring training facility from3739a unit of local government, the remaining time on the lease for3740facilities used by the spring training franchise, with priority3741given to the shortest time period remaining on the lease.3742e. The duration of the future-use agreement with the3743retained spring training franchise, with priority given to the3744future-use agreement having the longest duration.3745f. The amount of the local match, with priority given to3746the largest percentage of local match proposed.3747g. The net increase of total active recreation space owned3748by the applying unit of local government following the3749acquisition of land for the spring training facility, with3750priority given to the largest percentage increase of total3751active recreation space.3752h. The location of the facility in a brownfield, an3753enterprise zone, a community redevelopment area, or other area3754of targeted development or revitalization included in an Urban3755Infill Redevelopment Plan, with priority given to facilities3756located in these areas.3757i. The projections on paid attendance attracted by the3758facility and the proposed effect on the economy of the local3759community, with priority given to the highest projected paid3760attendance.37612. Beginning July 1, 2006, the Office of Tourism, Trade,3762and Economic Development shall competitively evaluate3763applications for funding of facilities for retained spring3764training franchises in addition to those certified and funded3765under subparagraph 1. An applicant that is a unit of government3766that has an agreement for a retained spring training franchise3767for 15 or more years which was entered into between July 1,37682003, and July 1, 2004, shall be eligible for funding.3769Applications must be submitted by October 1, 2006, with3770certifications to be made by January 1, 2007. The office shall3771rank the applications according to selection criteria,3772certifying no more than five proposals. The aggregate funding3773request of all applicants certified shall not exceed an3774aggregate funding request of $208,335 per month. The evaluation3775criteria shall include the following, with priority given in3776descending order:3777a. The intended use of the funds by the applicant for3778acquisition or construction of a new facility.3779b. The intended use of the funds by the applicant to3780renovate a facility.3781c. The length of time that a facility to be used by a3782retained spring training franchise has been used by one or more3783spring training franchises, with priority given to a facility3784that has been in continuous use as a facility for spring3785training the longest.3786d. For those teams leasing a spring training facility from3787a unit of local government, the remaining time on the lease for3788facilities used by the spring training franchise, with priority3789given to the shortest time period remaining on the lease. For3790consideration under this subparagraph, the remaining time on the3791lease shall not exceed 5 years, unless an agreement of 15 years3792or more was entered into between July 1, 2003, and July 1, 2004.3793e. The duration of the future-use agreement with the3794retained spring training franchise, with priority given to the3795future-use agreement having the longest duration.3796f. The amount of the local match, with priority given to3797the largest percentage of local match proposed.3798g. The net increase of total active recreation space owned3799by the applying unit of local government following the3800acquisition of land for the spring training facility, with3801priority given to the largest percentage increase of total3802active recreation space.3803h. The location of the facility in a brownfield area, an3804enterprise zone, a community redevelopment area, or another area3805of targeted development or revitalization included in an urban3806infill redevelopment plan, with priority given to facilities3807located in those areas.3808i. The projections on paid attendance attracted by the3809facility and the proposed effect on the economy of the local3810community, with priority given to the highest projected paid3811attendance.3812(d) Funds may not be expended to subsidize privately owned3813and maintained facilities for use by the spring training3814franchise. Funds may be used to relocate a retained spring3815training franchise to another unit of local government only if3816the existing unit of local government with the retained spring3817training franchise agrees to the relocation.3818 (5)(6)An applicant certified as a facility for a new or 3819 retained professional sports franchiseor a facility for a3820retained professional sports franchise or as a facility for a3821retained spring training franchisemay use funds provided under 3822pursuant tos. 212.20 only for the public purpose of paying for 3823 the acquisition, construction, reconstruction, or renovation of 3824 a facility for a new or retained professional sports franchise,3825a facility for a retained professional sports franchise, or a3826facility for a retained spring training franchise orto pay or 3827 pledge for the payment of debt service on, or to fund debt 3828 service reserve funds, arbitrage rebate obligations, or other 3829 amounts payable with respect to, bonds issued for the 3830 acquisition, construction, reconstruction, or renovation of such 3831 facility or for the reimbursement of such costs or the 3832 refinancing of bonds issued for such purposes. 3833 (6)(7)(a) The Office of Tourism, Trade, and Economic 3834 Development shall notify the Department of Revenue of any 3835 facility certified as a facility for a new or retained 3836 professional sports franchiseor a facility for a retained3837professional sports franchise or as a facility for a retained3838spring training franchise. The Office of Tourism, Trade, and 3839 Economic Development shall certify no more than eight facilities 3840 as facilities for a new professional sports franchise or as 3841 facilities for a retained professional sports franchise, 3842 including in thesuchtotal any facilities certified by the 3843 former Department of Commerce before July 1, 1996.The number of3844facilities certified as a retained spring training franchise3845shall be as provided in subsection (5).The office may make no 3846 more than one certification for any facility.The office may not3847certify funding for less than the requested amount to any3848applicant certified as a facility for a retained spring training3849franchise.3850 (b) The eighth certification of an applicant under this 3851 section as a facility for a new or retained professional sports 3852 franchiseor a facility for a retained professional sports3853franchiseshall be for a franchise that is a member of the 3854 National Basketball Association, has been located within the 3855 state since 1987, and has not been previously certified. This 3856 paragraph is repealed July 1, 2010. 3857 (7)(8)The Auditor GeneralDepartment of Revenuemay 3858 conduct auditsauditas provided in s. 11.45s.213.34to verify 3859 that the distributions underpursuant tothis section arehave3860beenexpended as required in this section.Such information is3861subject to the confidentiality requirements of chapter 213.If 3862 the Auditor GeneralDepartment of Revenuedetermines that the 3863 distributions underpursuant tothis section arehavenotbeen3864 expended as required by this section, the Auditor General shall 3865 notify the Department of Revenue, whichitmay pursue recovery 3866 of thesuchfunds underpursuant tothe laws and rules governing 3867 the assessment of taxes. 3868 (8)(9)An applicant is not qualified for certification 3869 under this section if the franchise formed the basis for a 3870 previous certification, unless the previous certification was 3871 withdrawn by the facility or invalidated by the Office of 3872 Tourism, Trade, and Economic Development or the former 3873 Department of Commerce before any funds were distributed under 3874pursuant tos. 212.20. This subsection does not disqualify an 3875 applicant if the previous certification occurred between May 23, 3876 1993, and May 25, 1993; however, any funds to be distributed 3877 underpursuant tos. 212.20 for the second certification shall 3878 be offset by the amount distributed to the previous certified 3879 facility. Distribution of funds for the second certification 3880 shall not be made until all amounts payable for the first 3881 certification arehave beendistributed. 3882 Section 36. Section 288.11621, Florida Statutes, is created 3883 to read: 3884 288.11621 Spring training baseball franchises.— 3885 (1) DEFINITIONS.—As used in this section, the term: 3886 (a) “Agreement” means a certified, signed lease between an 3887 applicant that applies for certification on or after July 1, 3888 2010, and the spring training franchise for the use of a 3889 facility. 3890 (b) “Applicant” means a unit of local government as defined 3891 in s. 218.369, including local governments located in the same 3892 county that have partnered with a certified applicant before the 3893 effective date of this section or with an applicant for a new 3894 certification, for purposes of sharing in the responsibilities 3895 of a facility. 3896 (c) “Certified applicant” means a facility for a spring 3897 training franchise that was certified before July 1, 2010, under 3898 s. 288.1162(5), Florida Statutes 2009, or a unit of local 3899 government that is certified under this section. 3900 (d) “Facility” means a spring training stadium, playing 3901 fields, and appurtenances intended to support spring training 3902 activities. 3903 (e) “Local funds” and “local matching funds” mean funds 3904 provided by a county, municipality, or other local government. 3905 (f) “Office” means the Office of Tourism, Trade, and 3906 Economic Development. 3907 (2) CERTIFICATION PROCESS.— 3908 (a) Before certifying an applicant to receive state funding 3909 for a facility for a spring training franchise, the office must 3910 verify that: 3911 1. The applicant is responsible for the acquisition, 3912 construction, management, or operation of the facility for a 3913 spring training franchise or holds title to the property on 3914 which the facility for a spring training franchise is located. 3915 2. The applicant has a certified copy of a signed agreement 3916 with a spring training franchise for the use of the facility for 3917 a term of at least 20 years. The agreement also must require the 3918 franchise to reimburse the state for state funds expended by an 3919 applicant under this section if the franchise relocates before 3920 the agreement expires. The agreement may be contingent on an 3921 award of funds under this section and other conditions 3922 precedent. 3923 3. The applicant has made a financial commitment to provide 3924 50 percent or more of the funds required by an agreement for the 3925 acquisition, construction, or renovation of the facility for a 3926 spring training franchise. The commitment may be contingent upon 3927 an award of funds under this section and other conditions 3928 precedent. 3929 4. The applicant demonstrates that the facility for a 3930 spring training franchise will attract a paid attendance of at 3931 least 50,000 annually to the spring training games. 3932 5. The facility for a spring training franchise is located 3933 in a county that levies a tourist development tax under s. 3934 125.0104. 3935 (b) The office shall competitively evaluate applications 3936 for state funding of a facility for a spring training franchise. 3937 The total number of certifications may not exceed 10 at any 3938 time. The evaluation criteria must include, with priority given 3939 in descending order to, the following items: 3940 1. The anticipated effect on the economy of the local 3941 community where the spring training facility is to be built, 3942 including projections on paid attendance, local and state tax 3943 collections generated by spring training games, and direct and 3944 indirect job creation resulting from the spring training 3945 activities. Priority shall be given to applicants who can 3946 demonstrate the largest projected economic impact. 3947 2. The amount of the local matching funds committed to a 3948 facility relative to the amount of state funding sought, with 3949 priority given to applicants that commit the largest amount of 3950 local matching funds relative to the amount of state funding 3951 sought. 3952 3. The potential for the facility to serve multiple uses. 3953 4. The intended use of the funds by the applicant, with 3954 priority given to the funds being used to acquire a facility, 3955 construct a new facility, or renovate an existing facility. 3956 5. The length of time that a spring training franchise has 3957 been under an agreement to conduct spring training activities 3958 within an applicant’s geographic location or jurisdiction, with 3959 priority given to applicants having agreements with the same 3960 franchise for the longest period of time. 3961 6. The length of time that an applicant’s facility has been 3962 used by one or more spring training franchises, with priority 3963 given to applicants whose facilities have been in continuous use 3964 as facilities for spring training the longest. 3965 7. The term remaining on a lease between an applicant and a 3966 spring training franchise for a facility, with priority given to 3967 applicants having the shortest lease terms remaining. 3968 8. The length of time that a spring training franchise 3969 agrees to use an applicant’s facility if an application is 3970 granted under this section, with priority given to applicants 3971 having agreements for the longest future use. 3972 9. The net increase of total active recreation space owned 3973 by the applicant after an acquisition of land for the facility, 3974 with priority given to applicants having the largest percentage 3975 increase of total active recreation space that will be available 3976 for public use. 3977 10. The location of the facility in a brownfield, an 3978 enterprise zone, a community redevelopment area, or other area 3979 of targeted development or revitalization included in an urban 3980 infill redevelopment plan, with priority given to applicants 3981 having facilities located in these areas. 3982 (c) Each applicant certified on or after July 1, 2010, 3983 shall enter into an agreement with the office that: 3984 1. Specifies the amount of the state incentive funding to 3985 be distributed. 3986 2. States the criteria that the certified applicant must 3987 meet in order to remain certified. 3988 3. States that the certified applicant is subject to 3989 decertification if the certified applicant fails to comply with 3990 this section or the agreement. 3991 4. States that the office may recover state incentive funds 3992 if the certified applicant is decertified. 3993 5. Specifies information that the certified applicant must 3994 report to the office. 3995 6. Includes any provision deemed prudent by the office. 3996 (3) USE OF FUNDS.— 3997 (a) A certified applicant may use funds provided under s. 3998 212.20(6)(d)6.b. only to: 3999 1. Serve the public purpose of acquiring, constructing, 4000 reconstructing, or renovating a facility for a spring training 4001 franchise. 4002 2. Pay or pledge for the payment of debt service on, or to 4003 fund debt service reserve funds, arbitrage rebate obligations, 4004 or other amounts payable with respect thereto, bonds issued for 4005 the acquisition, construction, reconstruction, or renovation of 4006 such facility, or for the reimbursement of such costs or the 4007 refinancing of bonds issued for such purposes. 4008 3. Assist in the relocation of a spring training franchise 4009 from one unit of local government to another only if the 4010 governing board of the current host local government by a 4011 majority vote agrees to relocation. 4012 (b) State funds awarded to a certified applicant for a 4013 facility for a spring training franchise may not be used to 4014 subsidize facilities that are privately owned, maintained, and 4015 used only by a spring training franchise. 4016 (c) The Department of Revenue may not distribute funds to 4017 an applicant certified on or after July 1, 2010, until it 4018 receives notice from the office that the certified applicant has 4019 encumbered funds under subparagraph (a)2. 4020 (d)1. All certified applicants must place unexpended state 4021 funds received pursuant to s. 212.20(6)(d)6.b. in a trust fund 4022 or separate account for use only as authorized in this section. 4023 2. A certified applicant may request that the Department of 4024 Revenue suspend further distributions of state funds made 4025 available under s. 212.20(6)(d)6.b. for 12 months after 4026 expiration of an existing agreement with a spring training 4027 franchise to provide the certified applicant with an opportunity 4028 to enter into a new agreement with a spring training franchise, 4029 at which time the distributions shall resume. 4030 3. The expenditure of state funds distributed to an 4031 applicant certified before July 1, 2010, must begin within 48 4032 months after the initial receipt of the state funds. In 4033 addition, the construction of, or capital improvements to, a 4034 spring training facility must be completed within 24 months 4035 after the project’s commencement. 4036 (4) ANNUAL REPORTS.—On or before September 1 of each year, 4037 a certified applicant shall submit to the office a report that 4038 includes, but is not limited to: 4039 (a) A copy of its most recent annual audit. 4040 (b) A detailed report on all local and state funds expended 4041 to date on the project being financed under this section. 4042 (c) A copy of the contract between the certified local 4043 governmental entity and the spring training team. 4044 (d) A cost-benefit analysis of the team’s impact on the 4045 community. 4046 (e) Evidence that the certified applicant continues to meet 4047 the criteria in effect when the applicant was certified. 4048 (5) DECERTIFICATION.— 4049 (a) The office shall decertify a certified applicant upon 4050 the request of the certified applicant. 4051 (b) The office shall decertify a certified applicant if the 4052 certified applicant does not: 4053 1. Have a valid agreement with a spring training franchise; 4054 2. Satisfy its commitment to provide local matching funds 4055 to the facility; or 4056 4057 However, decertification proceedings against a local government 4058 certified before July 1, 2010, shall be delayed until 12 months 4059 after the expiration of the local government’s existing 4060 agreement with a spring training franchise, and without a new 4061 agreement being signed, if the certified local government can 4062 demonstrate to the office that it is in active negotiations with 4063 a major league spring training franchise, other than the 4064 franchise that was the basis for the original certification. 4065 (c) A certified applicant has 60 days after it receives a 4066 notice of intent to decertify from the office to petition the 4067 office’s director for review of the decertification. Within 45 4068 days after receipt of the request for review, the director must 4069 notify a certified applicant of the outcome of the review. 4070 (d) The office shall notify the Department of Revenue that 4071 a certified applicant is decertified within 10 days after the 4072 order of decertification becomes final. The Department of 4073 Revenue shall immediately stop the payment of any funds under 4074 this section that were not encumbered by the certified applicant 4075 under subparagraph (3)(a)2. 4076 (e) The office shall order a decertified applicant to repay 4077 all of the unencumbered state funds that the local government 4078 received under this section and any interest that accrued on 4079 those funds. The repayment must be made within 60 days after the 4080 decertification order becomes final. These funds shall be 4081 deposited into the General Revenue Fund. 4082 (f) A local government as defined in s. 218.369 may not be 4083 decertified if it has paid or pledged for the payment of debt 4084 service on, or to fund debt service reserve funds, arbitrage 4085 rebate obligations, or other amounts payable with respect 4086 thereto, bonds issued for the acquisition, construction, 4087 reconstruction, or renovation of the facility for which the 4088 local government was certified, or for the reimbursement of such 4089 costs or the refinancing of bonds issued for the acquisition, 4090 construction, reconstruction, or renovation of the facility for 4091 which the local government was certified, or for the 4092 reimbursement of such costs or the refinancing of bonds issued 4093 for such purpose. This subsection does not preclude or restrict 4094 the ability of a certified local government to refinance, 4095 refund, or defease such bonds. 4096 (6) ADDITIONAL CERTIFICATIONS.—If the office decertifies a 4097 unit of local government, the office may accept applications for 4098 an additional certification. A unit of local government may not 4099 be certified for more than one spring training franchise at any 4100 time. 4101 (7) STRATEGIC PLANNING.— 4102 (a) The office shall request assistance from the Florida 4103 Sports Foundation and the Florida Grapefruit League Association 4104 to develop a comprehensive strategic plan to: 4105 1. Finance spring training facilities. 4106 2. Monitor and oversee the use of state funds awarded to 4107 applicants. 4108 3. Identify the financial impact that spring training has 4109 on the state and ways in which to maintain or improve that 4110 impact. 4111 4. Identify opportunities to develop public-private 4112 partnerships to engage in marketing activities and advertise 4113 spring training baseball. 4114 5. Identify efforts made by other states to maintain or 4115 develop partnerships with baseball spring training teams. 4116 6. Develop recommendations for the Legislature to sustain 4117 or improve this state’s spring training tradition. 4118 (b) The office shall submit a copy of the strategic plan to 4119 the Governor, the President of the Senate, and the Speaker of 4120 the House of Representatives by December 31, 2010. 4121 (8) RULEMAKING.—The office shall adopt rules to implement 4122 the certification, decertification, and decertification review 4123 processes required by this section. 4124 (9) AUDITS.—The Auditor General may conduct audits as 4125 provided in s. 11.45 to verify that the distributions under this 4126 section are expended as required in this section. If the Auditor 4127 General determines that the distributions under this section are 4128 not expended as required by this section, the Auditor General 4129 shall notify the Department of Revenue, which may pursue 4130 recovery of the funds under the laws and rules governing the 4131 assessment of taxes. 4132 Section 37. Subsection (1) of section 288.1229, Florida 4133 Statutes, is amended to read: 4134 288.1229 Promotion and development of sports-related 4135 industries and amateur athletics; direct-support organization; 4136 powers and duties.— 4137 (1) The Office of Tourism, Trade, and Economic Development 4138 may authorize a direct-support organization to assist the office 4139 in: 4140 (a) The promotion and development of the sports industry 4141 and related industries for the purpose of improving the economic 4142 presence of these industries in Florida. 4143 (b) The promotion of amateur athletic participation for the 4144 citizens of Florida and the promotion of Florida as a host for 4145 national and international amateur athletic competitions for the 4146 purpose of encouraging and increasing the direct and ancillary 4147 economic benefits of amateur athletic events and competitions. 4148 (c) The retention of professional sports franchises, 4149 including the spring training operations of Major League 4150 Baseball. 4151 Section 38. An agreement with a spring training franchise 4152 relocating from one local government to another local government 4153 shall be recognized as a valid agreement under this act if the 4154 Office of Tourism, Trade, and Economic Development approved the 4155 continuing release of funds to the local government to which the 4156 franchise relocated before the effective date of this act. The 4157 Legislature recognizes the validity of the agreement and 4158 acknowledges the authority of the Office of Tourism, Trade, and 4159 Economic Development to provide for the continuing release of 4160 funds to the local government under the terms of s. 288.1162, 4161 Florida Statutes, which were in effect before the effective date 4162 of this act. 4163 Section 39. Subsection (7) of section 288.9913, Florida 4164 Statutes, is amended to read: 4165 288.9913 Definitions.—As used in ss. 288.991-288.9922, the 4166 term: 4167 (7) “Qualified active low-income community business” means 4168 a corporation, including a nonprofit corporation, or partnership 4169 that complies with each of the following: 4170 (a)1. Derives at least 50 percent of its total gross income 4171 from the active conduct of business within any low-income 4172 community for any taxable year.;4173 2. Uses at least 40 percenta substantial portionof its 4174 tangible property, whether owned or leased, within any low 4175 income community for any taxable year, which percentage shall be 4176 the average value of the tangible property owned or leased and 4177 used within a low-income community by the corporation or 4178 partnership divided by the average value of the total tangible 4179 property owned or leased and used by the corporation or 4180 partnership during the taxable year. The value assigned to 4181 leased property by the corporation or partnership must be 4182 reasonable.;4183 3. Performs at least 40 percenta substantial portionof 4184 its services through its employees in a low-income community for 4185 any taxable year, which percentage shall be the amount paid by 4186 the corporation or partnership for salaries, wages, and benefits 4187 to employees in a low-income community divided by the total 4188 amount paid by the corporation or partnership for salaries, 4189 wages, and benefits during the taxable year.;4190 4. Attributes less than 5 percent of the average of the 4191 aggregate unadjusted bases of the property of the entity to 4192 collectibles, as defined in 26 U.S.C. s. 408(m)(2), other than 4193 collectibles that are held primarily for sale to customers in 4194 the ordinary course of the business for any taxable year.; and4195 5. Attributes less than 5 percent of the average of the 4196 aggregate unadjusted bases of the property of the entity to 4197 nonqualified financial property, as defined in 26 U.S.C. s. 4198 1397C(e), for any taxable year. 4199 4200 A corporation or partnership complies with subparagraph 1. if, 4201 as calculated in subparagraph 2., it uses at least 50 percent of 4202 its tangible property, whether owned or leased, within any low 4203 income community for any taxable year or if, as calculated in 4204 subparagraph 3., the corporation or partnership performs at 4205 least 50 percent of its services through its employees in a low 4206 income community for any taxable year. 4207 (b) Is reasonably expected by a qualified community 4208 development entity at the time of an investment to continue to 4209 satisfy the requirements of paragraphs (a), (c), and (d) for the 4210 duration of the investment. 4211 (c) Satisfies the requirements of paragraphs (a) and (b), 4212 but does not: 4213 1. Derive or project to derive 15 percent or more of its 4214 annual revenue from the rental or sale of real estate, unless 4215 the corporation or partnership derives such revenue from the 4216 rental of real estate and the primary lessee and user of such 4217 real estate is another qualified active low-income community 4218 business that is owned or controlled by, or that is under common 4219 ownership or control with, such corporation or partnership; 4220 2. Engage predominantly in the development or holding of 4221 intangibles for sale or license; 4222 3. Operate a private or commercial golf course, country 4223 club, massage parlor, hot tub facility, suntan facility, 4224 racetrack, gambling facility, or a store the principal business 4225 of which is the sale of alcoholic beverages for consumption off 4226 premises; or 4227 4. Engage principally in farming and owns or leases assets 4228 the sum of the aggregate unadjusted bases or the fair market 4229 value of which exceeds $500,000. 4230 (d) Will create or retain jobs that pay an average wage of 4231 at least 115 percent of the federal poverty income guidelines 4232 for a family of four. 4233 Section 40. Subsection (2) of section 288.9920, Florida 4234 Statutes, is amended to read: 4235 288.9920 Recapture and penalties.— 4236 (2) The office shall provide notice to the qualified 4237 community development entity and the department of a proposed 4238 recapture of a tax credit. The entity shall have 6 months904239daysfollowing the receipt of the notice to cure a deficiency 4240 identified in the notice and avoid recapture. The office shall 4241 issue a final order of recapture if the entity fails to cure a 4242 deficiency within the 6-month90-dayperiod. The final order of 4243 recapture shall be provided to the entity, the department, and a 4244 taxpayer otherwise authorized to claim the tax credit. Only one 4245 correction is permitted for each qualified equity investment 4246 during the 7-year credit period. Recaptured funds shall be 4247 deposited into the General Revenue Fund. 4248 Section 41. Effective July 1, 2010, section 373.441, 4249 Florida Statutes, is amended to read: 4250 373.441 Role of counties, municipalities, and local 4251 pollution control programs in permit processing; delegation.— 4252 (1) The departmentin consultation with the water4253management districtsshall, by December 1, 1994, adopt rules to 4254 guide the participation of counties, municipalities, and local 4255 pollution control programs in an efficient, streamlined 4256 permitting system. Such rules mustshallseek to increase 4257 governmental efficiency,shallmaintain environmental standards, 4258 andshallinclude consideration ofthe following: 4259 (a) Provisions under which the environmental resource 4260 permit program areshall bedelegated, upon approval of the 4261 departmentand the appropriate water management districts, only 4262 to a county, municipality, or local pollution control program 4263 thatwhichhas the financial, technical, and administrative 4264 capabilities and desire to implement and enforce the program; 4265 (b) Provisions under which a locally delegated permit 4266 program may have stricter environmental standards than state 4267 standards; 4268 (c) Provisions for identifying and reconciling any 4269 duplicative permitting by January 1, 1995; 4270 (d) Provisions for timely and cost-efficient notification 4271 by the reviewing agency of permit applications, and permit 4272 requirements, to counties, municipalities, local pollution 4273 control programs, the department, or water management districts, 4274 as appropriate; 4275 (e) Provisions for ensuring the consistency of permit 4276 applications with local comprehensive plans; 4277 (f) Provisions for the partial delegation of the 4278 environmental resource permit program to counties, 4279 municipalities, or local pollution control programs, and 4280 standards and criteria to be employed in the implementation of 4281 such delegation by counties, municipalities, and local pollution 4282 control programs; 4283 (g) Special provisions under which the environmental 4284 resource permit program may be delegated to counties havingwith4285 populations of 75,000 or fewerless, or municipalities with, or 4286 local pollution control programs serving, populations of 50,000 4287 or fewerless;and4288 (h) Provisions for the applicability of chapter 120 to 4289 local government programs when the environmental resource permit 4290 program is delegated to counties, municipalities, or local 4291 pollution control programs; and 4292 (i) Provisions for a local government to petition the 4293 Governor and Cabinet for review of a request for a delegation of 4294 authority that is not approved or denied within 1 year after 4295 being initiated. 4296 (2) Any denial by the department of a local government’s 4297 request for a delegation of authority must provide specific 4298 detail of those statutory or rule provisions that were not 4299 satisfied. Such detail shall also include specific actions that 4300 can be taken in order to allow for the delegation of authority. 4301 A local government, upon being denied a request for a delegation 4302 of authority, may petition the Governor and Cabinet for a review 4303 of the request. The Governor and Cabinet may reverse the 4304 decision of the department and may provide any necessary 4305 conditions to allow the delegation of authority to occur. 4306 (3) Delegation of authority shall be approved if the local 4307 government meets the requirements set forth in rule 62-344, 4308 Florida Administrative Code. This section does not require a 4309 local government to seek delegation of the environmental 4310 resource permit program. 4311 (4)(2) Nothing inThis section does not affectaffectsor 4312 modifymodifiesland development regulations adopted by a local 4313 government to implement its comprehensive plan pursuant to 4314 chapter 163. 4315 (5)(3)The department shall review environmental resource 4316 permit applications for electrical distribution and transmission 4317 lines and other facilities related to the production, 4318 transmission, and distribution of electricity which are not 4319 certified under ss. 403.52-403.5365, the Florida Electric 4320 Transmission Line Siting Act, regulated under this part. 4321 Section 42. Effective July 1, 2010, subsection (41) is 4322 added to section 403.061, Florida Statutes, to read: 4323 403.061 Department; powers and duties.—The department shall 4324 have the power and the duty to control and prohibit pollution of 4325 air and water in accordance with the law and rules adopted and 4326 promulgated by it and, for this purpose, to: 4327 (41) Expand the use of online self-certification for 4328 appropriate exemptions and general permits issued by the 4329 department or the water management districts if such expansion 4330 is economically feasible. Notwithstanding any other provision of 4331 law, a local government may not specify the method or form for 4332 documenting that a project qualifies for an exemption or meets 4333 the requirements for a permit under chapter 161, chapter 253, 4334 chapter 373, or this chapter. This limitation of local 4335 government authority extends to Internet-based department 4336 programs that provide for self-certification. 4337 4338 The department shall implement such programs in conjunction with 4339 its other powers and duties and shall place special emphasis on 4340 reducing and eliminating contamination that presents a threat to 4341 humans, animals or plants, or to the environment. 4342 Section 43. Section 47 of chapter 2009-82, Laws of Florida, 4343 is amended to read: 4344 Section 47. In order to implement Specific Appropriation 4345 1570 of the 2009-2010 General Appropriations Act: 4346 (1) The intent of the Legislature is to ensure that 4347 residents of the state derive the maximum possible economic 4348 benefit from the federal first-time homebuyer tax credit created 4349 through The American Recovery and Reinvestment Act of 2009 by 4350 providing subordinate down payment assistance loans to first 4351 time homebuyers for owner-occupied primary residences which can 4352 be repaid by the income tax refund the homebuyer is entitled to 4353 under the First Time Homebuyer Credit. The state program shall 4354 be called the “Florida Homebuyer Opportunity Program.” 4355 (2) The Florida Housing Finance Corporation shall 4356 administer the Florida Homebuyer Opportunity Program to optimize 4357 eligibility for conventional, VA, USDA, FHA, and other loan 4358 programs through the State Housing Initiatives Partnership 4359 program in accordance with ss. 420.907-420.9079, Florida 4360 Statutes, and the provisions of this section. 4361 (3) Prior to December 1, 2009, or any later date 4362 established by the Internal Revenue Service for such purchases, 4363 counties and eligible municipalities receiving funds shall 4364 expend the funds appropriated under Specific Appropriation 1570A 4365 only to provide subordinate loans to prospective first-time 4366 homebuyers under the Florida Homebuyer Opportunity Program 4367 pursuant to this section, except that up to 10 percent of such 4368 funds may be used to cover administrative expenses of the 4369 counties and eligible municipalities to implement the Florida 4370 Homebuyer Opportunity Program, and not more than .25 percent may 4371 be used to compensate the Florida Housing Finance Corporation 4372 for the expenses associated with compliance monitoring. The 4373 funds appropriated under Specific Appropriation 1570A may not be 4374 used for any other program currently existing under ss. 420.907 4375 420.9079, Florida Statutes. Thereafter, the funds shall be 4376 expended in accordance with ss. 420.907-420.9079, Florida 4377 Statutes. 4378 (4) Notwithstanding s. 420.9075, Florida Statutes, for 4379 purposes of the Florida Homebuyer Opportunity Program, the 4380 following exceptions shall apply: 4381 (a) The maximum income limit shall be an adjusted gross 4382 income of $75,000 for single taxpayer households or $150,000 for 4383 joint-filing taxpayer households, which is equal to that 4384 permitted by the American Recovery and Reinvestment Act of 2009; 4385 (b) There is no requirement to reserve 30 percent of the 4386 funds for awards to very-low-income persons or 30 percent of the 4387 funds for awards to low-income persons; 4388 (c) There is no requirement to expend 75 percent of funds 4389 for construction, rehabilitation, or emergency repair; and 4390 (d) The principal balance of the loans provided may not 4391 exceed 10 percent of the purchase price or $8,000, whichever is 4392 less. 4393 (5) Funds shall be expended under a newly created strategy 4394 in the local housing assistance plan to implement the Florida 4395 Homebuyer Opportunity Program. 4396 (6) The homebuyer shall be expected to use their federal 4397 income tax refund to fully repay the loan. If the county or 4398 eligible municipality receives repayment from the homebuyer 4399 within 18 months after the closing date of the loan, the county 4400 or eligible municipality shall waive all interest charges. A 4401 homebuyer who fails to fully repay the loan within the earlier 4402 of 18 months or 10 days after the receipt of their federal 4403 income tax refund, shall be subject to repayment terms provided 4404 in the local housing assistance plan, including penalties for 4405 not using his or her refund for repayment. Penalties may not 4406 exceed 10 percent of the loan amount and shall be included in 4407 the loan agreement with the homebuyer. 4408 (7) All funds repaid to a county or eligible municipality 4409 shall be considered “program income” as defined in s. 4410 420.9071(24), Florida Statutes. 4411 (8) In order to maximize the effect of the funding, the 4412 counties and eligible municipalities are encouraged to work with 4413 private lenders to provide additional funds to support the 4414 initiative. However, in all instances, the counties and eligible 4415 municipalities shall make and hold the subordinate loan. 4416 (9) This section expires July 1, 20112010. 4417 Section 44. The Office of Program Policy Analysis and 4418 Government Accountability shall review and evaluate the Florida 4419 Enterprise Zone Program in ss. 290.001-290.014, Florida 4420 Statutes, and submit a report of its findings and 4421 recommendations to the Governor, the President of the Senate, 4422 and the Speaker of the House of Representatives by January 11, 4423 2011. The review shall include, but need not be limited to: how 4424 the program has changed over the years since it was created; 4425 whether the program is effectively and efficiently addressing 4426 the issues that precipitated its creation; the direct and 4427 indirect costs of the program to the state and local governments 4428 that participate; whether the program’s tax incentives are 4429 effectively designed to benefit economically distressed or high 4430 poverty areas and their residents and business owners; and 4431 whether the application, review, and approval processes are 4432 transparent, effective, and efficient. 4433 Section 45. The Office of Program Policy Analysis and 4434 Government Accountability shall review and evaluate the 4435 effectiveness and viability of the Florida Research 4436 Commercialization Matching Grant Program in s. 288.9552, Florida 4437 Statutes. The office shall specifically evaluate the use of 4438 federal grants and private investment and the creation of new 4439 businesses and jobs. The office shall also recommend outcome 4440 measures for further evaluation of the program. The office shall 4441 submit a report of its findings and recommendations to the 4442 Governor, the President of the Senate, and the Speaker of the 4443 House of Representatives by November 1, 2011. 4444 Section 46. (1) Except as provided in subsection (4), a 4445 development order issued by a local government, a building 4446 permit, and any permit issued by the Department of Environmental 4447 Protection or by a water management district pursuant to part IV 4448 of chapter 373, Florida Statutes, which has an expiration date 4449 from September 1, 2008, through January 1, 2012, is extended and 4450 renewed for a period of 2 years after its previously scheduled 4451 date of expiration. This 2-year extension also applies to 4452 buildout dates, including any extension of a buildout date that 4453 was previously granted under s. 380.06(19)(c), Florida Statutes. 4454 This section does not prohibit conversion from the construction 4455 phase to the operation phase upon completion of construction. 4456 This extension is in addition to the 2-year permit extension 4457 provided under section 14 of chapter 2009-96, Laws of Florida. 4458 (2) The commencement and completion dates for any required 4459 mitigation associated with a phased construction project are 4460 extended so that mitigation takes place in the same timeframe 4461 relative to the phase as originally permitted. 4462 (3) The holder of a valid permit or other authorization 4463 that is eligible for the 2-year extension must notify the 4464 authorizing agency in writing by December 31, 2010, identifying 4465 the specific authorization for which the holder intends to use 4466 the extension and the anticipated timeframe for acting on the 4467 authorization. 4468 (4) The extension provided for in subsection (1) does not 4469 apply to: 4470 (a) A permit or other authorization under any programmatic 4471 or regional general permit issued by the Army Corps of 4472 Engineers. 4473 (b) A permit or other authorization held by an owner or 4474 operator determined to be in significant noncompliance with the 4475 conditions of the permit or authorization as established through 4476 the issuance of a warning letter or notice of violation, the 4477 initiation of formal enforcement, or other equivalent action by 4478 the authorizing agency. 4479 (c) A permit or other authorization, if granted an 4480 extension that would delay or prevent compliance with a court 4481 order. 4482 (5) Permits extended under this section shall continue to 4483 be governed by the rules in effect at the time the permit was 4484 issued, except if it is demonstrated that the rules in effect at 4485 the time the permit was issued would create an immediate threat 4486 to public safety or health. This provision applies to any 4487 modification of the plans, terms, and conditions of the permit 4488 which lessens the environmental impact, except that any such 4489 modification does not extend the time limit beyond 2 additional 4490 years. 4491 (6) This section does not impair the authority of a county 4492 or municipality to require the owner of a property that has 4493 notified the county or municipality of the owner’s intent to 4494 receive the extension of time granted pursuant to this section 4495 to maintain and secure the property in a safe and sanitary 4496 condition in compliance with applicable laws and ordinances. 4497 Section 47. (1) The Legislature hereby reauthorizes: 4498 (a) Any exemption granted for any project for which an 4499 application for development approval has been approved or filed 4500 pursuant to s. 380.06, Florida Statutes, or for which a complete 4501 development application or rescission request has been approved 4502 or is pending, and the application or rescission process is 4503 continuing in good faith, within a development that is located 4504 within an area that qualified for an exemption under s. 380.06, 4505 Florida Statutes, as amended by chapter 2009-96, Laws of 4506 Florida. 4507 (b) Any 2-year extension authorized and timely applied for 4508 pursuant to section 14 of chapter 2009-96, Laws of Florida. 4509 (c) Any amendment to a local comprehensive plan adopted 4510 pursuant to s. 163.3184, Florida Statutes, as amended by chapter 4511 2009-96, Laws of Florida, and in effect pursuant to s. 163.3189, 4512 Florida Statutes, which authorizes and implements a 4513 transportation concurrency exception area pursuant to s. 4514 163.3180, Florida Statutes, as amended by chapter 2009-96, Laws 4515 of Florida. 4516 (2) Subsection (1) is intended to be remedial in nature and 4517 to reenact provisions of existing law. This section shall apply 4518 retroactively to all actions specified in subsection (1) and 4519 therefore to any such actions lawfully undertaken in accordance 4520 with chapter 2009-96, Laws of Florida. 4521 Section 48. The unexpended funds appropriated in Specific 4522 Appropriation 2649 of chapter 2008-152, Laws of Florida, for 4523 improvements to Launch Complex 36 on the 45th Space Wing 4524 property shall revert immediately and are reappropriated for 4525 state fiscal year 2010-2011 from the Economic Development 4526 Transportation Trust Fund for improvements to other launch 4527 complexes and space transportation facilities in order to 4528 attract new space vehicle testing and launch business to the 4529 state; to address intermodal requirements and impacts of the 4530 launch ranges, spaceports, and other space transportation 4531 facilities; to advance aerospace technology to meet the current 4532 and future needs of the United States commercial space 4533 transportation industry; and to assist in the development of 4534 joint-use facilities and technology that support aviation and 4535 aerospace operations, including high-altitude and suborbital 4536 flights and range technology development. 4537 Section 49. The installation of fuel tank upgrades to 4538 secondary containment systems shall be completed by the 4539 deadlines specified in rule 62-761.510, Florida Administrative 4540 Code, Table UST. For fuel service station facilities that have 4541 orders issued by the Department of Environmental Protection 4542 before July 1, 2010, granting an extension to the deadline, the 4543 deadline shall be extended to September 30, 2011. Such 4544 facilities must be in compliance with all other state and 4545 federal regulations pertaining to petroleum storage systems. 4546 Section 50. Preference to state residents.— 4547 (1) Each contract for construction that is funded by state 4548 funds must contain a provision requiring the contractor to give 4549 preference to the employment of state residents in the 4550 performance of the work on the project if state residents have 4551 substantially equal qualifications to those of nonresidents. A 4552 contract for construction funded by local funds may contain such 4553 a provision. 4554 (a) As used in this section, the term “substantially equal 4555 qualifications” means the qualifications of two or more persons 4556 among whom the employer cannot make a reasonable determination 4557 that the qualifications held by one person are better suited for 4558 the position than the qualifications held by the other person or 4559 persons. 4560 (b) A contractor required to employ state residents must 4561 contact the Agency for Workforce Innovation to post the 4562 contractor’s employment needs in the state’s job bank system. 4563 (2) No contract shall be let to any person refusing to 4564 execute an agreement containing the provisions required by this 4565 section. However, in work involving the expenditure of federal 4566 aid funds, this section may not be enforced in such a manner as 4567 to conflict with or be contrary to federal law prescribing a 4568 labor preference to honorably discharged soldiers, sailors, or 4569 marines, or prohibiting as unlawful any other preference or 4570 discrimination among the citizens of the United States. 4571 Section 51. The Legislature finds that this act fulfills an 4572 important state interest. 4573 Section 52. If any provision of this act or the application 4574 thereof to any person or circumstance is held invalid, the 4575 invalidity shall not affect other provisions or applications of 4576 the act which can be given effect without the invalid provision 4577 or application, and to this end the provisions of this act are 4578 declared severable. 4579 Section 53. Effective July 1, 2010, there is appropriated 4580 for state fiscal year 2010-2011 to the Office of Tourism, Trade, 4581 and Economic Development within the Executive Office of the 4582 Governor: 4583 (1) The sum of $10 million in nonrecurring funds from the 4584 General Revenue Fund for Space Florida to address financing, 4585 business development, and infrastructure needs to assist in the 4586 continued development of the aerospace industry in this state 4587 and management of state-of-the-art facilities for space 4588 businesses that will create high-technology, high-wage-earning 4589 jobs. 4590 (2) The sum of $3.2 million in nonrecurring funds from the 4591 General Revenue Fund exclusively for Space Florida to retrain 4592 workers as the result of the retirement of the Space Shuttle 4593 Program. 4594 (3) The sum of $3 million in nonrecurring funds from the 4595 General Revenue Fund for the exclusive purpose of providing 4596 targeted-business-development support services and business 4597 recruitment through Space Florida. Activities and services may 4598 include, but are not limited to, securing federal programs and 4599 processes, identifying and securing new contract and grant 4600 opportunities for businesses in this state, assisting businesses 4601 in establishing operations, securing necessary qualifications 4602 and approvals, obtaining capital, and engaging company and 4603 federal officials to site new program elements including 4604 research, design, testing, and manufacturing work packages in 4605 this state. Emphasis will be placed on assisting small- to 4606 medium-sized businesses on a statewide basis. These funds may 4607 not be used for administrative or operational costs of Space 4608 Florida. 4609 (4) The sum of $3 million in nonrecurring funds from the 4610 General Revenue Fund to provide local government distressed area 4611 matching grants pursuant to s. 288.0659, Florida Statutes. 4612 Notwithstanding s. 216.301, Florida Statutes, and pursuant to s. 4613 216.351, Florida Statutes, any funds remaining from this 4614 appropriation as of June 30, 2011, shall remain available for 4615 carrying out the purpose of s. 288.0659, Florida Statutes. 4616 (5) The sum of $1 million in nonrecurring funds from the 4617 General Revenue Fund for the purposes of the Economic Gardening 4618 Technical Assistance Pilot Program pursuant to s. 288.1082, 4619 Florida Statutes, notwithstanding section 4 of chapter 2009-13, 4620 Laws of Florida. 4621 (6) The sum of $2 million in nonrecurring funds from the 4622 General Revenue Fund for the purposes of the Defense 4623 Infrastructure Grant Program pursuant to s. 288.980(4), Florida 4624 Statutes. 4625 (7) The sums of $94,250 in recurring funds and $3,877 in 4626 nonrecurring funds from the General Revenue Fund and one 4627 additional full-time equivalent position and the associated 4628 salary rate of $67,001 is authorized, for the purpose of 4629 administering the provisions of this act relating to the Office 4630 of Tourism, Trade, and Economic Development. 4631 (8) The sum of $2.9 million in nonrecurring funds from the 4632 General Revenue Fund for the Florida Export Finance Corporation 4633 for the purpose of capitalizing a self-sustaining cash 4634 collateral fund to be available to lenders participating in the 4635 corporation’s existing loan guarantee program. The cash 4636 collateral fund must complement the corporation’s existing loan 4637 and loan guarantee programs and otherwise comply with the 4638 requirements of part V of chapter 288, Florida Statutes. 4639 (9) The sum of $3.6 million in nonrecurring funds from the 4640 General Revenue Fund for Space Florida to address infrastructure 4641 projects to assist in the continued development of the aerospace 4642 industry in this state and management of state-of-the-art 4643 facilities for space businesses that will create high 4644 technology, high-wage-earning jobs. 4645 Section 54. Effective July 1, 2010, for the 2010-2011 state 4646 fiscal year, there is appropriated to the Department of 4647 Environmental Protection the sum of $1 million in nonrecurring 4648 funds from the General Revenue Fund for beach restoration. 4649 Section 55. (1) Effective July 1, 2010, for the 2010-2011 4650 state fiscal year, the sum of $2 million in nonrecurring funds 4651 from the General Revenue Fund is appropriated to the Board of 4652 Governors of the State University System solely for the State 4653 University Research Commercialization Assistance Grant Program, 4654 pursuant to s. 1004.226(7), Florida Statutes. The Florida 4655 Technology, Research, and Scholarship Board shall solicit 4656 proposals in accordance with s. 1004.226(7)(b), Florida 4657 Statutes, no later than August 1, 2010, and shall grant awards 4658 no later than October 30, 2010. 4659 (2)(a) Effective July 1, 2010, there is appropriated for 4660 the 2010-2011 state fiscal year to the Office of Tourism, Trade, 4661 and Economic Development within the Executive Office of the 4662 Governor: 4663 1. The sum of $1 million in nonrecurring funds from the 4664 General Revenue Fund for the purposes of the Economic Gardening 4665 Technical Assistance Pilot Program pursuant to section 288.1082, 4666 Florida Statutes, notwithstanding section 4 of Chapter 2009-13, 4667 Laws of Florida. 4668 2. The sum of $2 million in nonrecurring funds from the 4669 General Revenue Fund for the purposes of the Defense 4670 Infrastructure Grant Program pursuant to s. 288.980(4), Florida 4671 Statutes. 4672 3. The sum of $15 million in nonrecurring funds from the 4673 General Revenue Fund for the purposes of the Quick Action 4674 Closing Fund pursuant to section 288.1088, Florida Statutes. 4675 4. The sum of $2 million in nonrecurring funds from the 4676 General Revenue Fund for the Florida Export Finance Corporation 4677 for the purpose of capitalizing a self-sustaining cash 4678 collateral fund to be available to lenders participating in the 4679 corporation’s existing loan guarantee program. The cash 4680 collateral fund must complement the corporation’s existing loan 4681 and loan guarantee programs and otherwise comply with the 4682 requirements of part V of chapter 288, Florida Statutes. 4683 (b) The funding provided in paragraph (a) is contingent 4684 upon the enactment of federal law which extends the enhanced 4685 Federal Medicaid Assistance Percentage rate, as provided under 4686 the American Reinvestment and Recovery Act (P.L. 111-5), from 4687 December 31, 2010, through June 30, 2011. 4688 Section 56. Effective July 1, 2010, the sum of $3 million 4689 in nonrecurring funds from the General Revenue Fund is 4690 appropriated to the Institute for the Commercialization of 4691 Public Research solely for purposes of the Florida Research 4692 Commercialization Grant Program, pursuant to s. 288.9552, 4693 Florida Statutes, of which up to $750,000 may be used for Phase 4694 I grants. 4695 Section 57. Except as otherwise expressly provided in this 4696 act, this act shall take effect upon becoming a law.
