Bill Text: FL S0076 | 2012 | Regular Session | Introduced
Bill Title: Job Creation
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2012-03-09 - Died in Commerce and Tourism, companion bill(s) passed, see CS/CS/HB 887 (Ch. [S0076 Detail]
Download: Florida-2012-S0076-Introduced.html
Florida Senate - 2012 SB 76 By Senator Garcia 40-00296B-12 201276__ 1 A bill to be entitled 2 An act relating to job creation; amending s. 210.20, 3 F.S.; revising the payment and distribution of funds 4 in the Cigarette Tax Collection Trust Fund; providing 5 specified purposes for the use of funds that are 6 appropriated out of the trust fund; providing 7 legislative intent; amending s. 210.201, F.S.; 8 authorizing moneys transferred to the Board of 9 Directors of the H. Lee Moffitt Cancer Center and 10 Research Institute to be used to secure financing to 11 pay costs for specified purposes at certain facilities 12 and other properties; creating s. 212.0965, F.S.; 13 authorizing certain tax credits against the sales tax 14 for qualified businesses located in enterprise program 15 zones; providing for application and certification of 16 tax credits; providing for carryforward of unused 17 corporate income tax credits; providing for the 18 expiration of tax credits; amending s. 212.20, F.S.; 19 providing for the transfer of certain sales tax 20 increment revenues from the General Revenue Fund to 21 the Revenue Sharing Trust Fund for Municipalities; 22 amending s. 218.23, F.S.; providing for a distribution 23 from the Revenue Sharing Trust Fund for Municipalities 24 relating to an increase in sales tax collections over 25 the preceding year to the governing body of an area 26 that receives tax increment revenues pursuant to a 27 designation as a sales tax increment district; 28 amending s. 220.02, F.S.; revising legislative intent 29 for the order of applying corporate income tax credits 30 for corporations contracting with small businesses; 31 amending s. 220.13, F.S.; adding the tax credit for 32 corporations contracting with small businesses to the 33 allowable adjustment of federal income; creating s. 34 220.1815, F.S.; authorizing certain tax credits 35 against the corporate income tax for qualified 36 businesses located in enterprise program zones; 37 providing for application and certification of tax 38 credits; providing for carryforward of unused 39 corporate income tax credits; providing for expiration 40 of tax credits; amending s. 220.19, F.S.; providing a 41 tax credit against corporate income taxes for the 42 startup costs of child care facilities for employees 43 of a corporation; providing a tax credit against 44 corporate income taxes for payments to a child care 45 facility for the benefit of an employee of the 46 corporation; creating s. 220.197, F.S.; providing 47 definitions; authorizing a tax credit of a specified 48 amount for application against the corporate income 49 tax for certain corporations engaging in contractual 50 business relationships with certain small businesses; 51 specifying eligibility requirements; providing for 52 certification of eligibility by the Department of 53 Economic Opportunity; providing limitations on the 54 amount of the tax credit and prohibiting a corporation 55 from carrying forward or backward any unused amount; 56 authorizing the Department of Economic Opportunity and 57 the Department of Revenue to adopt rules; amending s. 58 290.004, F.S.; providing definitions; amending s. 59 290.0056, F.S.; specifying additional powers of an 60 enterprise zone development agency for areas 61 designated as a sales tax increment district; amending 62 s. 290.007, F.S.; specifying sales tax increment 63 financing as an additional economic development 64 incentive that is available within enterprise zones; 65 creating ss. 290.01351, 290.0136, 290.0137, 290.0138, 66 290.0139, and 290.01391, F.S.; creating the “Municipal 67 Revitalization Act”; providing legislative intent and 68 purposes; authorizing the creation of sales tax 69 increment districts within enterprise zones; 70 specifying minimum requirements for sales tax 71 increment districts; providing for the Department of 72 Economic Opportunity to review the resolution creating 73 a sales tax increment district; providing that the 74 governing body for an enterprise zone where a sales 75 tax increment district is located is eligible for 76 specified percentage distributions of increased state 77 sales tax collections under certain circumstances; 78 requiring that the Department of Revenue determine the 79 amount of increased sales tax collections to be 80 distributed to each eligible governing body and 81 transfer the aggregate amount due to all such 82 governing bodies to the Revenue Sharing Trust Fund for 83 Municipalities for distribution; requiring a governing 84 body to deposit tax increment revenues in a separate 85 account; specifying requirements for agreements 86 between a retail development project developer and a 87 governing body for the use of tax increment revenues; 88 authorizing the issuance of bonds secured by tax 89 increment revenues to finance a retail development 90 project; specifying that bonds issued for a retail 91 development project do not constitute debt for certain 92 purposes; specifying requirements for the issuance of 93 bonds; creating a conclusive presumption that the 94 bonds are used for the purposes of a retail 95 development project; amending s. 290.016, F.S.; 96 revising the effective date of the repeal of the 97 Florida Enterprise Zone Act; creating s. 290.201, 98 F.S.; providing a short title; creating s. 290.203, 99 F.S.; providing definitions for the Urban Job Creation 100 Investment Act; creating s. 290.205, F.S.; creating 101 the Florida Urban Investment Job Creation Authority; 102 providing for the authority’s membership and duties; 103 requiring the authority to submit annual reports and a 104 fiscal impact study of each enterprise program zone to 105 specified officers and agencies; creating s. 290.207, 106 F.S.; creating a zone development corporation for each 107 enterprise program zone; providing for the 108 corporations’ membership, officers, and duties; 109 requiring that certificates of appointment be filed 110 with the respective county or municipal clerk; 111 authorizing reimbursement of travel expenses for board 112 members; providing for employees and legal services of 113 zone development corporations; requiring zone 114 development corporations to submit annual reports to 115 specified officers and agencies; creating s. 290.209, 116 F.S.; providing for the designation of enterprise 117 program zones; authorizing the authority to 118 periodically amend the boundary of an enterprise 119 program zone; requiring the authority to consider 120 certain factors when designating or amending zone 121 boundaries; creating s. 290.211, F.S.; specifying the 122 qualifications for businesses to receive state 123 enterprise program zone incentives; creating s. 124 290.213, F.S.; establishing enterprise program zone 125 assistance funds; authorizing certain state incentives 126 for the projects of qualified businesses; providing 127 for project applications and the approval of projects; 128 authorizing zone development corporations to use loan 129 repayments and collected interest for specified 130 purposes; requiring that unexpended appropriations be 131 retained in the Economic Development Trust Fund at the 132 end of the fiscal year; authorizing administrative 133 fees for zone development corporations; creating s. 134 290.215, F.S.; authorizing certain tax credits, 135 exemptions from unemployment contributions, and other 136 state incentives for qualified businesses; limiting 137 the amount of available incentives in any fiscal year; 138 providing for the carryforward of unused incentives; 139 providing for the allocation of certain appropriations 140 among zone development corporations; creating s. 141 290.217, F.S.; requiring that the Office of Program 142 Policy Analysis and Government Accountability evaluate 143 the Urban Job Creation Investment Act and submit a 144 report to the Governor and Legislature; creating s. 145 290.219, F.S.; providing for future expiration of the 146 Urban Job Creation Investment Act; abolishing 147 designated enterprise program zones; amending s. 148 443.091, F.S.; requiring that a person make 149 satisfactory progress toward completing a job training 150 program as directed by the Department of Economic 151 Opportunity or a one-stop career center in order to 152 maintain eligibility for unemployment compensation; 153 amending s. 443.1217, F.S.; exempting wages paid by 154 qualified businesses to certain employees from 155 unemployment contributions; amending s. 476.188, F.S.; 156 authorizing a barber to perform barber services in a 157 place of employment; deleting a requirement that a 158 person be unable to go to a barber shop because of ill 159 health in order for a barber to perform services at a 160 place other than a licensed barbershop; amending s. 161 477.0135, F.S.; exempting a person who provides makeup 162 services to the general public from requirements to be 163 licensed under the Florida Cosmetology Act; amending 164 s. 477.019, F.S.; authorizing the Board of Cosmetology 165 to allow work experience to be substituted for 166 educational hours for a person seeking licensure by 167 endorsement; amending s. 477.0263, F.S.; authorizing 168 the Board of Cosmetology to adopt rules that authorize 169 a person to perform cosmetology services at a location 170 other than a licensed salon in connection with a 171 special event; amending s. 489.118, F.S.; extending 172 the time period for exempting a contractor from the 173 requirement to apply for a certificate of 174 registration; amending s. 624.5107, F.S.; providing a 175 tax credit against insurance premium taxes for the 176 startup costs of child care facilities operated by an 177 insurer for its employees; providing a tax credit 178 against insurance premium taxes for payments to a 179 child care facility for the benefit of an employee of 180 the insurer; amending s. 718.5011, F.S.; authorizing 181 the ombudsman within the Division of Florida 182 Condominiums, Timeshares, and Mobile Homes to engage 183 in business or a profession that does not relate to 184 his or her work in the ombudsman’s office; creating a 185 sales tax credit for job creation; providing 186 definitions; specifying the amount of the credit; 187 specifying procedures to apply for the credit; 188 providing for administration of the credit by the 189 Department of Revenue; subjecting a person to 190 penalties, including criminal penalties, for 191 fraudulently claiming a credit; providing for 192 expiration of the credit; reenacting ss. 193 166.231(8)(c), 193.077(4), 193.085(5)(b), 194 195.073(4)(b), 195.099(1)(b), 196.012(19), 205.022(4), 195 205.054(6), 212.02(6), 212.08(5)(g), 212.096(12), 196 220.02(6)(c) and (7)(c), 220.03(1), 220.13(1)(a), 197 220.181(9), and 220.182(14), F.S., relating to an 198 exemption from the public service tax, certain duties 199 of property appraisers and the Department of Revenue 200 with respect to property acquired for a new business 201 or a business expansion or restoration, definition of 202 the term “enterprise zone” for purposes of property 203 tax exemptions for homesteads, local business taxes, 204 and the sales and use tax, exemptions from local 205 business taxes and the sales and use tax, and 206 legislative intent, definitions, and tax credits for 207 the corporate income tax, to incorporate the amendment 208 made to s. 290.016, F.S., in references thereto; 209 providing an effective date. 210 211 Be It Enacted by the Legislature of the State of Florida: 212 213 Section 1. Paragraph (b) of subsection (2) of section 214 210.20, Florida Statutes, is amended to read: 215 210.20 Employees and assistants; distribution of funds.— 216 (2) As collections are received by the division from such 217 cigarette taxes, it shall pay the same into a trust fund in the 218 State Treasury designated “Cigarette Tax Collection Trust Fund” 219 which shall be paid and distributed as follows: 220 (b)1. Beginning January 1, 1999, and continuing for 10 221 years thereafter, the division shall from month to month certify 222 to the Chief Financial Officer the amount derived from the 223 cigarette tax imposed by s. 210.02, less the service charges 224 provided for in s. 215.20 and less 0.9 percent of the amount 225 derived from the cigarette tax imposed by s. 210.02, which shall 226 be deposited into the Alcoholic Beverage and Tobacco Trust Fund, 227 specifying an amount equal to 2.59 percent of the net 228 collections, and that amount shall be paid to the Board of 229 Directors of the H. Lee Moffitt Cancer Center and Research 230 Institute, established under s. 1004.43, by warrant drawn by the 231 Chief Financial Officer upon the State Treasury. These funds are 232 hereby appropriated monthly out of the Cigarette Tax Collection 233 Trust Fund, to be used for the purpose of constructing, 234 furnishing, and equipping a cancer research facility at the 235 University of South Florida adjacent to the H. Lee Moffitt 236 Cancer Center and Research Institute. In fiscal years 1999-2000 237 and thereafter with the exception of fiscal year 2008-2009, the 238 appropriation to the H. Lee Moffitt Cancer Center and Research 239 Institute authorized by this subparagraph shall not be less than 240 the amount that would have been paid to the H. Lee Moffitt 241 Cancer Center and Research Institute for fiscal year 1998-1999 242 had payments been made for the entire fiscal year rather than 243 for a 6-month period thereof. 244 2. Beginning July 1, 2002, and continuing through June 30, 245 2004, the division shall, in addition to the distribution 246 authorized in subparagraph 1., from month to month certify to 247 the Chief Financial Officer the amount derived from the 248 cigarette tax imposed by s. 210.02, less the service charges 249 provided for in s. 215.20 and less 0.9 percent of the amount 250 derived from the cigarette tax imposed by s. 210.02, which shall 251 be deposited into the Alcoholic Beverage and Tobacco Trust Fund, 252 specifying an amount equal to 0.2632 percent of the net 253 collections, and that amount shall be paid to the Board of 254 Directors of the H. Lee Moffitt Cancer Center and Research 255 Institute, established under s. 1004.43, by warrant drawn by the 256 Chief Financial Officer. Beginning July 1, 2004, and continuing 257 through June 30, 20132020, the division shall, in addition to 258 the distribution authorized in subparagraph 1., from month to 259 month certify to the Chief Financial Officer the amount derived 260 from the cigarette tax imposed by s. 210.02, less the service 261 charges provided for in s. 215.20 and less 0.9 percent of the 262 amount derived from the cigarette tax imposed by s. 210.02, 263 which shall be deposited into the Alcoholic Beverage and Tobacco 264 Trust Fund, specifying an amount equal to 1.47 percent of the 265 net collections, and that amount shall be paid to the Board of 266 Directors of the H. Lee Moffitt Cancer Center and Research 267 Institute, established under s. 1004.43, by warrant drawn by the 268 Chief Financial Officer. Beginning July 1, 2013, and continuing 269 through June 30, 2045, the division shall, in addition to the 270 distribution authorized in subparagraph 1., from month to month 271 certify to the Chief Financial Officer the amount derived from 272 the cigarette tax imposed by s. 210.02, less the service charges 273 provided for in s. 215.20 and less 0.9 percent of the amount 274 derived from the cigarette tax imposed by s. 210.02, which shall 275 be deposited into the Alcoholic Beverage and Tobacco Trust Fund, 276 specifying an amount equal to 4.88 percent of the net 277 collections, and that amount shall be paid to the Board of 278 Directors of the H. Lee Moffitt Cancer Center and Research 279 Institute, established under s. 1004.43, by warrant drawn by the 280 Chief Financial Officer. These funds are appropriated monthly 281 out of the Cigarette Tax Collection Trust Fund, to be used for 282 lawful purposes, includingthe purpose ofconstructing, 283 furnishing,andequipping, financing, operating, and maintaining 284acancer research and clinical and related facilities; 285 furnishing, equipping, operating, and maintaining other 286 properties owned or leased byfacility at the University of287South Florida adjacent tothe H. Lee Moffitt Cancer Center and 288 Research Institute; and paying costs incurred in connection with 289 purchasing, financing, operating, and maintaining such 290 equipment, facilities, and properties. In fiscal years 2004-2005 291 and thereafter, the appropriation to the H. Lee Moffitt Cancer 292 Center and Research Institute authorized by this subparagraph 293 shall not be less than the amount that would have been paid to 294 the H. Lee Moffitt Cancer Center and Research Institute in 295 fiscal year 2001-2002, had this subparagraph been in effect. 296 3. If the cigarette tax is amended or repealed or this 297 paragraph is modified in a manner that would adversely affect 298 bonds issued for the purposes enumerated in subparagraph 2., the 299 Legislature intends to provide alternative funding sources in an 300 amount sufficient to pay any deficit in the amount required for 301 debt service on such bonds. 302 Section 2. Section 210.201, Florida Statutes, is amended to 303 read: 304 210.201 H. Lee Moffitt Cancer Center and Research Institute 305 facilitiesCancer research facility at the University of South306Florida; establishment; funding.—The Board of Directors of the 307 H. Lee Moffitt Cancer Center and Research Institute shall 308 construct, furnish, and equip, and shall covenant to complete, 309 the cancer research and clinical and related facilities of 310facility at the University of South Florida adjacent tothe H. 311 Lee Moffitt Cancer Center and Research Institute funded with 312 proceeds from the Cigarette Tax Collection Trust Fund pursuant 313 to s. 210.20. Moneys transferred to the Board of Directors of 314 the H. Lee Moffitt Cancer Center and Research Institute pursuant 315 to s. 210.20 mayshallbe used to secure financing to pay costs 316 related to constructing, furnishing,andequipping, operating, 317 and maintainingthecancer research and clinical and related 318 facilities; furnishing, equipping, operating, and maintaining 319 other leased or owned properties; and paying costs incurred in 320 connection with purchasing, financing, operating, and 321 maintaining such equipment, facilities, and properties as 322 provided in s. 210.20facility. Such financing may include the 323 issuance of tax-exempt bonds or other forms of indebtedness by a 324 local authority, municipality, or county pursuant to parts II 325 and III of chapter 159. Such bonds doshallnot constitute state 326 bonds for purposes of s. 11, Art. VII of the State Constitution, 327 but shall constitute bonds of a “local agency,” as defined in s. 328 159.27(4). The cigarette tax dollars pledged to facilitiesthis329facilitypursuant to s. 210.20 may be replaced annually by the 330 Legislature from tobacco litigation settlement proceeds. 331 Section 3. Section 212.0965, Florida Statutes, is created 332 to read: 333 212.0965 Sales, rental, storage, use tax; enterprise 334 program zone credit against sales tax.— 335 (1) Effective July 1, 2013, there shall be allowed the 336 following credits against the tax imposed by this chapter for 337 any qualified business as defined in s. 290.203 located in an 338 enterprise program zone: 339 (a) A credit equal to 50 percent of the business’s sales 340 and use tax liability imposed under this chapter, except for tax 341 liability resulting from the purchase of a new or used motor 342 vehicle or mobile home or the sale of obscene material as 343 defined in s. 847.0133. 344 (b) A credit equal to 50 percent of the business’s sales 345 and use tax liability from the purchase of tangible personal 346 property that has a depreciable life of 3 years or more. 347 (2)(a) To be eligible to receive a tax credit provided 348 under paragraph (1)(a) or paragraph (1)(b), a qualified business 349 must initially apply to the zone development corporation created 350 under s. 290.207. 351 (b) An original certification is valid for 2 years. In lieu 352 of submitting a new application, the original certification may 353 be renewed biennially by submitting to the Florida Urban 354 Investment Job Creation Authority a statement, certified under 355 oath, that there has been no material change in the conditions 356 or circumstances entitling the qualified business to the 357 original certification. The initial application and the 358 certification renewal statement shall be developed by the 359 Florida Urban Investment Job Creation Authority in consultation 360 with the department. 361 (c) The zone development corporation shall review each 362 submitted initial application and determine whether the 363 application is complete. Once complete, the zone development 364 corporation shall evaluate the application and recommend 365 approval or disapproval to the Florida Urban Investment Job 366 Creation Authority. 367 (d) Upon receipt of an initial application and 368 recommendation from the zone development corporation, or upon 369 receipt of a certification renewal statement, the Florida Urban 370 Investment Job Creation Authority shall certify qualified 371 businesses that meet the requirements of s. 290.211 and notify 372 the applicant, the zone development corporation, and the 373 department of the original certification or certification 374 renewal. 375 (e) If the Florida Urban Investment Job Creation Authority 376 finds that the applicant does not meet the requirements of s. 377 290.211, the authority shall notify the applicant and the zone 378 development corporation that the application for certification 379 is denied and the reasons for denial. The Florida Urban 380 Investment Job Creation Authority has final approval authority 381 for certification under this section. 382 (3) This section expires on the date specified in s. 383 290.219 for the expiration of the Urban Job Creation Investment 384 Act. 385 Section 4. Paragraph (d) of subsection (6) of section 386 212.20, Florida Statutes, is amended to read: 387 212.20 Funds collected, disposition; additional powers of 388 department; operational expense; refund of taxes adjudicated 389 unconstitutionally collected.— 390 (6) Distribution of all proceeds under this chapter and s. 391 202.18(1)(b) and (2)(b) shall be as follows: 392 (d) The proceeds of all other taxes and fees imposed 393 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 394 and (2)(b) shall be distributed as follows: 395 1. In any fiscal year, the greater of $500 million, minus 396 an amount equal to 4.6 percent of the proceeds of the taxes 397 collected pursuant to chapter 201, or 5.2 percent of all other 398 taxes and fees imposed pursuant to this chapter or remitted 399 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 400 monthly installments into the General Revenue Fund. 401 2. After the distribution under subparagraph 1., 8.814 402 percent of the amount remitted by a sales tax dealer located 403 within a participating county pursuant to s. 218.61 shall be 404 transferred into the Local Government Half-cent Sales Tax 405 Clearing Trust Fund. Beginning July 1, 2003, the amount to be 406 transferred shall be reduced by 0.1 percent, and the department 407 shall distribute this amount to the Public Employees Relations 408 Commission Trust Fund less $5,000 each month, which shall be 409 added to the amount calculated in subparagraph 3. and 410 distributed accordingly. 411 3. After the distribution under subparagraphs 1. and 2., 412 0.095 percent shall be transferred to the Local Government Half 413 cent Sales Tax Clearing Trust Fund and distributed pursuant to 414 s. 218.65. 415 4. After the distributions under subparagraphs 1., 2., and 416 3., 2.0440 percent of the available proceeds shall be 417 transferred monthly to the Revenue Sharing Trust Fund for 418 Counties pursuant to s. 218.215. 419 5. After the distributions under subparagraphs 1., 2., and 420 3., 1.3409 percent of the available proceeds, plus the amount 421 required under s. 290.0138(2), shall be transferred monthly to 422 the Revenue Sharing Trust Fund for Municipalities pursuant to s. 423 218.215. If the total revenue to be distributed pursuant to this 424 subparagraph is at least as great as the amount due from the 425 Revenue Sharing Trust Fund for Municipalities and the former 426 Municipal Financial Assistance Trust Fund in state fiscal year 427 1999-2000, no municipality shall receive less than the amount 428 due from the Revenue Sharing Trust Fund for Municipalities and 429 the former Municipal Financial Assistance Trust Fund in state 430 fiscal year 1999-2000. If the total proceeds to be distributed 431 are less than the amount received in combination from the 432 Revenue Sharing Trust Fund for Municipalities and the former 433 Municipal Financial Assistance Trust Fund in state fiscal year 434 1999-2000, each municipality shall receive an amount 435 proportionate to the amount it was due in state fiscal year 436 1999-2000. 437 6. Of the remaining proceeds: 438 a. In each fiscal year, the sum of $29,915,500 shall be 439 divided into as many equal parts as there are counties in the 440 state, and one part shall be distributed to each county. The 441 distribution among the several counties must begin each fiscal 442 year on or before January 5th and continue monthly for a total 443 of 4 months. If a local or special law required that any moneys 444 accruing to a county in fiscal year 1999-2000 under the then 445 existing provisions of s. 550.135 be paid directly to the 446 district school board, special district, or a municipal 447 government, such payment must continue until the local or 448 special law is amended or repealed. The state covenants with 449 holders of bonds or other instruments of indebtedness issued by 450 local governments, special districts, or district school boards 451 before July 1, 2000, that it is not the intent of this 452 subparagraph to adversely affect the rights of those holders or 453 relieve local governments, special districts, or district school 454 boards of the duty to meet their obligations as a result of 455 previous pledges or assignments or trusts entered into which 456 obligated funds received from the distribution to county 457 governments under then-existing s. 550.135. This distribution 458 specifically is in lieu of funds distributed under s. 550.135 459 before July 1, 2000. 460 b. The department shall distribute $166,667 monthly 461 pursuant to s. 288.1162 to each applicant certified as a 462 facility for a new or retained professional sports franchise 463 pursuant to s. 288.1162. Up to $41,667 shall be distributed 464 monthly by the department to each certified applicant as defined 465 in s. 288.11621 for a facility for a spring training franchise. 466 However, not more than $416,670 may be distributed monthly in 467 the aggregate to all certified applicants for facilities for 468 spring training franchises. Distributions begin 60 days after 469 such certification and continue for not more than 30 years, 470 except as otherwise provided in s. 288.11621. A certified 471 applicant identified in this sub-subparagraph may not receive 472 more in distributions than expended by the applicant for the 473 public purposes provided for in s. 288.1162(5) or s. 474 288.11621(3). 475 c. Beginning 30 days after notice by the Department of 476 Economic Opportunity to the Department of Revenue that an 477 applicant has been certified as the professional golf hall of 478 fame pursuant to s. 288.1168 and is open to the public, $166,667 479 shall be distributed monthly, for up to 300 months, to the 480 applicant. 481 d. Beginning 30 days after notice by the Department of 482 Economic Opportunity to the Department of Revenue that the 483 applicant has been certified as the International Game Fish 484 Association World Center facility pursuant to s. 288.1169, and 485 the facility is open to the public, $83,333 shall be distributed 486 monthly, for up to 168 months, to the applicant. This 487 distribution is subject to reduction pursuant to s. 288.1169. A 488 lump sum payment of $999,996 shall be made, after certification 489 and before July 1, 2000. 490 7. All other proceeds must remain in the General Revenue 491 Fund. 492 Section 5. Subsection (3) of section 218.23, Florida 493 Statutes, is amended to read: 494 218.23 Revenue sharing with units of local government.— 495 (3) The distribution to a unit of local government under 496 this part is determined by the following formula: 497 (a) First, the entitlement of an eligible unit of local 498 government shall be computed on the basis of the apportionment 499 factor provided in s. 218.245, which shall be applied for all 500 eligible units of local government to all receipts available for 501 distribution in the respective revenue sharing trust fund. 502 (b) Second, revenue shared with eligible units of local 503 government for any fiscal year shall be adjusted so that no 504 eligible unit of local government receives less funds than its 505 guaranteed entitlement. 506 (c) Third, revenues shared with counties for any fiscal 507 year shall be adjusted so that no county receives less funds 508 than its guaranteed entitlement plus the second guaranteed 509 entitlement for counties. 510 (d) Fourth, revenue shared with units of local government 511 for any fiscal year shall be adjusted so that no unit of local 512 government receives less funds than its minimum entitlement. 513 (e) Fifth, after the adjustments provided in paragraphs 514 (b), (c), and (d), the funds remaining in the respective trust 515 fund for municipalities shall be distributed to the appropriate 516 governing bodies eligible for a distribution under ss. 290.0137 517 and 290.0138. 518 (f)(e)SixthFifth, after the adjustments provided in 519 paragraphs (b), (c),and(d), and (e), and after deducting the 520 amount committed to all the units of local government, the funds 521 remaining in the respective trust funds shall be distributed to 522 those eligible units of local government which qualify to 523 receive additional moneys beyond the guaranteed entitlement, on 524 the basis of the additional money of each qualified unit of 525 local government in proportion to the total additional money of 526 all qualified units of local government. 527 Section 6. Subsection (8) of section 220.02, Florida 528 Statutes, is amended to read: 529 220.02 Legislative intent.— 530 (8) It is the intent of the Legislature that credits 531 against either the corporate income tax or the franchise tax be 532 applied in the following order: those enumerated in s. 631.828, 533 those enumerated in s. 220.191, those enumerated in s. 220.181, 534 those enumerated in s. 220.183, those enumerated in s. 220.182, 535 those enumerated in s. 220.1895, those enumerated in s. 220.195, 536 those enumerated in s. 220.184, those enumerated in s. 220.186, 537 those enumerated in s. 220.1845, those enumerated in s. 220.19, 538 those enumerated in s. 220.185, those enumerated in s. 220.1875, 539 those enumerated in s. 220.192, those enumerated in s. 220.193, 540 those enumerated in s. 288.9916, those enumerated in s. 541 220.1899, those enumerated in s. 220.1896, those enumerated in 542 s. 220.194,andthose enumerated in s. 220.196, those enumerated 543 in s. 220.1815, and those enumerated in s. 220.197. 544 Section 7. Paragraph (a) of subsection (1) of section 545 220.13, Florida Statutes, is amended to read: 546 220.13 “Adjusted federal income” defined.— 547 (1) The term “adjusted federal income” means an amount 548 equal to the taxpayer’s taxable income as defined in subsection 549 (2), or such taxable income of more than one taxpayer as 550 provided in s. 220.131, for the taxable year, adjusted as 551 follows: 552 (a) Additions.—There shall be added to such taxable income: 553 1. The amount of any tax upon or measured by income, 554 excluding taxes based on gross receipts or revenues, paid or 555 accrued as a liability to the District of Columbia or any state 556 of the United States which is deductible from gross income in 557 the computation of taxable income for the taxable year. 558 2. The amount of interest which is excluded from taxable 559 income under s. 103(a) of the Internal Revenue Code or any other 560 federal law, less the associated expenses disallowed in the 561 computation of taxable income under s. 265 of the Internal 562 Revenue Code or any other law, excluding 60 percent of any 563 amounts included in alternative minimum taxable income, as 564 defined in s. 55(b)(2) of the Internal Revenue Code, if the 565 taxpayer pays tax under s. 220.11(3). 566 3. In the case of a regulated investment company or real 567 estate investment trust, an amount equal to the excess of the 568 net long-term capital gain for the taxable year over the amount 569 of the capital gain dividends attributable to the taxable year. 570 4. That portion of the wages or salaries paid or incurred 571 for the taxable year which is equal to the amount of the credit 572 allowable for the taxable year under s. 220.181. This 573 subparagraph shall expire on the date specified in s. 290.016 574 for the expiration of the Florida Enterprise Zone Act. 575 5. That portion of the ad valorem school taxes paid or 576 incurred for the taxable year which is equal to the amount of 577 the credit allowable for the taxable year under s. 220.182. This 578 subparagraph shall expire on the date specified in s. 290.016 579 for the expiration of the Florida Enterprise Zone Act. 580 6. The amount taken as a credit under s. 220.195 which is 581 deductible from gross income in the computation of taxable 582 income for the taxable year. 583 7. That portion of assessments to fund a guaranty 584 association incurred for the taxable year which is equal to the 585 amount of the credit allowable for the taxable year. 586 8. In the case of a nonprofit corporation which holds a 587 pari-mutuel permit and which is exempt from federal income tax 588 as a farmers’ cooperative, an amount equal to the excess of the 589 gross income attributable to the pari-mutuel operations over the 590 attributable expenses for the taxable year. 591 9. The amount taken as a credit for the taxable year under 592 s. 220.1895. 593 10. Up to nine percent of the eligible basis of any 594 designated project which is equal to the credit allowable for 595 the taxable year under s. 220.185. 596 11. The amount taken as a credit for the taxable year under 597 s. 220.1875. The addition in this subparagraph is intended to 598 ensure that the same amount is not allowed for the tax purposes 599 of this state as both a deduction from income and a credit 600 against the tax. This addition is not intended to result in 601 adding the same expense back to income more than once. 602 12. The amount taken as a credit for the taxable year under 603 s. 220.192. 604 13. The amount taken as a credit for the taxable year under 605 s. 220.193. 606 14. Any portion of a qualified investment, as defined in s. 607 288.9913, which is claimed as a deduction by the taxpayer and 608 taken as a credit against income tax pursuant to s. 288.9916. 609 15. The costs to acquire a tax credit pursuant to s. 610 288.1254(5) that are deducted from or otherwise reduce federal 611 taxable income for the taxable year. 612 16. The amount taken as a credit for the taxable year 613 pursuant to s. 220.194. 614 17. The amount taken as a credit for the taxable year under 615 s. 220.196. The addition in this subparagraph is intended to 616 ensure that the same amount is not allowed for the tax purposes 617 of this state as both a deduction from income and a credit 618 against the tax. The addition is not intended to result in 619 adding the same expense back to income more than once. 620 18. The amount taken as a credit for the taxable year 621 pursuant to s. 220.197. 622 Section 8. Section 220.1815, Florida Statutes, is created 623 to read: 624 220.1815 Enterprise program zone tax credits.— 625 (1) Effective July 1, 2013, there shall be allowed the 626 following credits against the tax imposed by this chapter for 627 any qualified business as defined in s. 290.203 located in an 628 enterprise program zone: 629 (a) A credit equal to 8 percent of the business’s corporate 630 income tax liability imposed under this chapter. 631 (b) A credit equal to $1,500 of the business’s corporate 632 income tax liability for hiring a new full-time employee who 633 resides in the enterprise program zone, if such employee 634 received temporary cash assistance under s. 414.045, or was 635 totally unemployed as defined in s. 443.036(44)(a), for at least 636 90 days before such employment. The tax credit provided under 637 this paragraph may be claimed only once per new full-time 638 employee for the taxable year during which the business 639 initially hires such employee. 640 (2)(a) To be eligible to receive a tax credit provided 641 under paragraph (1)(a) or paragraph (1)(b), a qualified business 642 must initially apply to the zone development corporation created 643 under s. 290.207. The application shall be developed by the 644 Florida Urban Investment Job Creation Authority in consultation 645 with the department. 646 (b) When claiming a tax credit under paragraph (1)(b), the 647 application must include a statement that is filed under oath 648 with the zone development corporation and that includes, for 649 each new employee for whom the credit is claimed, the employee’s 650 name and residential address during the taxable year and, if 651 applicable, documentation that the employee received temporary 652 cash assistance or was totally unemployed for at least 90 days 653 before employment by the qualified business. 654 (c) The zone development corporation shall review each 655 submitted application and determine whether the application is 656 complete. Once complete, the zone development corporation shall 657 evaluate the application and recommend approval or disapproval 658 to the Florida Urban Investment Job Creation Authority. 659 (d) Upon receipt of an application and recommendation from 660 the zone development corporation, the Florida Urban Investment 661 Job Creation Authority shall certify qualified businesses that 662 meet the requirements of s. 290.211 and this section and notify 663 the applicant, the zone development corporation, and the 664 department of the certification. 665 (e) If the Florida Urban Investment Job Creation Authority 666 finds that the applicant does not meet the requirements of s. 667 290.211 or this section, the authority must notify the applicant 668 and the zone development corporation that the application for 669 certification is denied and the reasons for denial. The Florida 670 Urban Investment Job Creation Authority has final approval 671 authority for certification under this section. 672 (3) If a tax credit certified under this section is not 673 fully used in any one year, the unused amount may be carried 674 forward for a period not to exceed 5 years. The carryover credit 675 may be used in a subsequent year when the tax imposed by this 676 chapter for such year exceeds the credit for such year after 677 applying the other credits and unused credit carryovers in the 678 order provided in s. 220.02(8). 679 (4) This section expires on the date specified in s. 680 290.219 for the expiration of the Urban Job Creation Investment 681 Act. 682 Section 9. Section 220.19, Florida Statutes, is amended to 683 read: 684 220.19 Child care tax credits.— 685 (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.— 686 (a)1. A credit of 50 percent of the startup costs of child 687 care facilities operated by a corporation for its employees is 688 allowed against any tax due for a taxable year under this 689 chapter. A credit against such tax is also allowed for the 690 operation of a child care facility by a corporation for its 691 employees, which credit is in the amount of $50 per month for 692 each child enrolled in the facility. 693 2. A credit is allowed against any tax due for a taxable 694 year under this chapter for any taxpayer that makes payments 695 directly to a child care facility as defined by s. 402.302 which 696 is licensed in accordance with s. 402.305, or to any facility 697 providing daily care to children who are mildly ill, which 698 payments are made in the name of and for the benefit of an 699 employee of the taxpayer in this state whose child attends the 700 child care facility during the employee’s working hours. The 701 credit shall be an amount equal to 50 percent of the amount of 702 such child care payments. 703 (b) A corporation may not receive more than $50,000 in 704 annual tax credits for all approved child care costs that the 705 corporation incurs in any one year. 706 (c) The total amount of tax credits which may be granted 707 for all programs approved under this section and s. 624.5107 is 708 $2 million annually. 709 (d) An application for tax credit under this section must 710 be approved by the executive director of the department. 711 (e)(1)If the credit granted under this section is not 712 fully used in any one year because of insufficient tax liability 713 on the part of the corporation, the unused amount may be carried 714 forward for a period not to exceed 5 years. The carryover credit 715 may be used in a subsequent year when the tax imposed by this 716 chapter for that year exceeds the credit for which the 717 corporation is eligible in that year under this section after 718 applying the other credits and unused carryovers in the order 719 provided by s. 220.02(8). 720 (f)(2)If a corporation receives a credit for child care 721 facility startup costs, and the facility fails to operate for at 722 least 5 years, a pro rata share of the credit must be repaid, in 723 accordance with the formula: A = C x (1 - (N/60)), where: 724 1.(a)“A” is the amount in dollars of the required 725 repayment. 726 2.(b)“C” is the total credits taken by the corporation for 727 child care facility startup costs. 728 3.(c)“N” is the number of months the facility was in 729 operation. 730 731 This repayment requirement is inapplicable if the corporation 732 goes out of business or can demonstrate to the department that 733 its employees no longer want to have a child care facility. 734 (g) A taxpayer that files a consolidated return in this 735 state as a member of an affiliated group under s. 220.131(1) may 736 be allowed the credit on a consolidated return basis. 737 (h) A taxpayer that is eligible to receive credit under s. 738 624.5107 is ineligible to receive credit under this section. 739 (2) ELIGIBILITY REQUIREMENTS.— 740 (a) A child care facility with respect to which a 741 corporation claims a child care tax credit must be a child care 742 facility as defined by s. 402.302 and must be licensed in 743 accordance with s. 402.305, or must be a facility providing 744 daily care to children who are mildly ill. 745 (b) The services of a child care facility for which a 746 corporation claims a child care tax credit under subparagraph 747 (1)(a)1. must be available to all employees of the corporation, 748 or must be allocated on a first-come, first-served basis, and 749 must be used by employees of the taxpayer. 750 (c) Two or more corporations may join together to start and 751 to operate a child care facility according to the provisions of 752 this section. If two or more corporations choose to jointly 753 operate a child care facility, or cause a not-for-profit 754 corporation to operate the child care facility, the corporations 755 must file a joint application or the not-for-profit corporation 756 may file the application with the department, pursuant to 757 subsection (3), setting forth their proposal. The participating 758 corporations may proportion the annual credits for child care 759 costs in any manner they choose as appropriate, but no jointly 760 operated corporate child care facility established under this 761 section may receive more than $50,000 in annual tax credits for 762 all approved child care costs that the participating 763 corporations incur in any one year. 764 (d) Child care payments for which a corporation claims a 765 credit under subparagraph (1)(a)2. may not exceed the amount 766 charged by the child care facility to other children of like age 767 and abilities of persons not employed by the corporation. 768 (3) APPLICATION REQUIREMENTS.—Any corporation that wishes 769 to participate in this program must submit to the department an 770 application for tax credit which sets forth the proposal for 771 establishing a child care facility for the use of its employees 772 or for payment of the cost of child care for its employees. This 773 application must state the anticipated startup costs and the 774 number of children to be enrolled, in the case of credit claimed 775 under subparagraph (1)(a)1., or the number of children for whom 776 child care costs will be paid, in the case of credit claimed 777 under subparagraph (1)(a)2. 778 (4) ADMINISTRATION.— 779 (a) The Department of Revenue may adopt rules to administer 780 this section, including rules for the approval or disapproval of 781 proposals submitted by corporations and rules to provide for 782 cooperative arrangements between for-profit and not-for-profit 783 corporations. 784 (b) The executive director’s decision to approve or 785 disapprove a proposal must be in writing, and, if the proposal 786 is approved, the decision must state the maximum credit 787 allowable to the corporation. 788 (c) All approvals for the granting of the tax credit 789 require prior verification by the Department of Children and 790 Family Services or local licensing agency that the corporation 791 meets the licensure requirements as defined in s. 402.302 and is 792 currently licensed in accordance with s. 402.305, or is a 793 facility providing daily care to children who are mildly ill. 794 (d) Verification of the child care provider as an approved 795 facility must be in writing and must be attached to the credit 796 application form submitted to the Department of Revenue. 797 (5) EXPIRATION.—This section expires on June 30, 2017, 798 except that paragraph (1)(e), which relates to carryover 799 credits, and paragraph (1)(f), which relates to repaying tax 800 credits in specified circumstances, do not expire on that date. 801 (6) MEANING OF CORPORATION.—As used in this section, the 802 term “corporation” includes all general partnerships, limited 803 partnerships, unincorporated businesses, and all other business 804 entities that are owned or controlled by a parent corporation. 805 Section 10. Section 220.197, Florida Statutes, is created 806 to read: 807 220.197 Corporate tax credit for corporations contracting 808 with small businesses.— 809 (1) As used in this section, the term: 810 (a) “Business contract” means a written agreement between a 811 corporation and a small business which has been executed. 812 (b) “Corporation” means a business that employs 300 or more 813 full-time employees in this state, but does not include a 814 financial organization as defined in s. 220.15(6) or a bank, 815 savings association, international banking facility, or banking 816 organization as defined in s. 220.62. 817 (c) “Department” means the Department of Economic 818 Opportunity. 819 (d) “Small business” means a business that employs 25 or 820 fewer full-time employees in the state and 25 or fewer full-time 821 employees outside the state. If the total number of jobs in the 822 state increases to more than 25 full-time employees, due to the 823 requirements provided in subparagraph (3)(c)4., the business 824 still qualifies as a small business. 825 (e) “New employee” means a person who begins a full-time 826 job within a small business and who has not been employed in a 827 full-time job within the preceding 12 months by the small 828 business. 829 (f) “Job” means a full-time employed position, as 830 consistent with terms used by the Department of Economic 831 Opportunity and the United States Department of Labor for 832 purposes of unemployment compensation tax administration and 833 employment estimation resulting directly from a business 834 operation in this state. 835 (2) If the department determines that a corporation and a 836 small business have met the requirements of this section, the 837 corporation is eligible for a credit against its corporate 838 income tax liability under s. 220.11. 839 (3) In order to qualify for the credits provided in 840 subsection (2): 841 (a) A corporation must execute a business contract with a 842 small business for the purchase of goods or services. The terms 843 of the business contract must include, but are not limited to, 844 the following: 845 1. The corporation must pay at least $100,000 to the small 846 business for goods or services within 1 year after the business 847 contract is executed; and 848 2. The small business must hire, within 60 days after the 849 business contract is executed, at least two new employees for 1 850 year. 851 (b) The corporation and the small business must not be 852 related parties or engaged in a business contract before July 1, 853 2012. 854 (c) The corporation and the small business must submit an 855 application to the department, within 90 days after the business 856 contract is executed, which includes, but need not be limited 857 to: 858 1. A copy of the business contract; 859 2. The name, address, and salary or hourly wages paid to 860 each new employee of the small business within the past year; 861 3. The name, address, and salary or hourly wages paid to 862 each new employee of the small business hired after the 863 execution of the business contract; and 864 4. Evidence that demonstrates to the department that the 865 total number of jobs in the small business is at least two more 866 than the total number before the date the business contract was 867 executed. 868 (4) The department shall review the initial application and 869 notify the corporation and small business of any omission and 870 request additional information, if needed. The application shall 871 be deemed complete upon receipt of all requested information. 872 The department shall provisionally certify, within 10 working 873 days, each complete application that contains the information 874 required pursuant to this subsection, and a copy of the 875 provisional certification must be transmitted to the executive 876 director of the Department of Revenue. The department shall 877 notify the corporation and the small business, within 10 working 878 days, in writing, if the application has been provisionally 879 certified. 880 (5) The corporation and the small business, within 60 days 881 after satisfying the terms of the business contract, must 882 certify to the department, in writing, and demonstrate to the 883 satisfaction of the department that the conditions of this 884 section have been met. The corporation must also notify the 885 department that it intends to claim the credit authorized under 886 this section against its corporate income tax liability under s. 887 220.11 on the first tax return due after receipt of final 888 approval from the department. 889 (6) Upon final certification by the department, the 890 corporation may take a credit equal to 10 percent of the 891 payments made to the small business under the terms of the 892 business contract during the taxable year against its corporate 893 income tax liability under s. 220.11, except: 894 (a) A corporation may not claim a tax credit in excess of 895 its corporate income tax liability under s. 220.11. If the 896 credit granted under this section is not fully taken in any 897 single year because of insufficient tax liability on the part of 898 the corporation, the unused amount may not be carried forward or 899 backward. 900 (b) The credits earned in this section may not be sold or 901 transferred. 902 (7) Any corporation who fraudulently claims to have 903 qualified for the credits provided in this section is liable for 904 repayment of any credits taken plus a mandatory penalty of 100 905 percent of the credit plus interest at the rate provided in this 906 chapter, and such corporation commits a misdemeanor of the 907 second degree, punishable as provided in s. 775.082 or s. 908 775.083. 909 (8) The department and the Department of Revenue may adopt 910 rules to administer this section. 911 Section 11. Section 290.004, Florida Statutes, is amended 912 to read: 913 290.004 Definitions relating to Florida Enterprise Zone 914 Act.—As used in ss. 290.001-290.016, the term: 915 (1) “Bond” means a bond, note, or other instrument that is 916 issued by the governing body pursuant to s. 290.01391 and 917 secured by tax increment revenues or other security authorized 918 in this chapter. 919 (2)(1)“Community investment corporation” means a black 920 business investment corporation, a certified development 921 corporation, a small business investment corporation, or other 922 similar entity incorporated under Florida law whichthathas 923 limited its investment policy to making investments solely in 924 minority business enterprises. 925 (3)(2)“Department” means the Department of Economic 926 Opportunity. 927 (4)(3)“Governing body” means the council or other 928 legislative body charged with governing the county or 929 municipality. 930 (5)(4)“Minority business enterprise” has the same meaning 931 as provided in s. 288.703. 932 (6) “Retail development costs” mean any costs associated 933 with, arising out of, or incurred in connection with: 934 (a) A retail development project; 935 (b) The issuance of, or debt service or any other payments 936 in respect of, the bonds, including costs of issuance, 937 capitalized interest, credit enhancement fees, reserve funds, or 938 working capital; or 939 (c) The relocation of a business in which the purpose of 940 relocation is to make space for a retail development project. 941 (7) “Retail development project” means the establishment of 942 a business pursuant to a development agreement between the 943 governing body and the retail development project developer 944 within a sales tax increment district within an enterprise zone. 945 A business established by a retail development project must be 946 engaged in direct onsite retail sales to consumers or providing 947 unique entertainment attractions, including the following: 948 acquisition, purchasing, construction, reconstruction, 949 improvement, renovation, rehabilitation, restoration, 950 remodeling, repair, remediation, expansion, extension, or the 951 furnishing, equipping, and opening of the business. A retail 952 development project may include restaurants, grocery and 953 specialty food stores, art galleries, and businesses engaged in 954 sales of home furnishings, apparel, and general merchandise 955 goods to specialized customers, or providing a unique 956 entertainment attraction. A retail development project may not 957 include: 958 (a) Liquor stores; 959 (b) Adult entertainment establishments or nightclubs; 960 (c) Adult book clubs; and 961 (d) The relocation of a business to the retail development 962 project from another location within the enterprise zone, unless 963 the relocation involves a significant expansion of the size of 964 the business. 965 (8) “Retail development project developer” means a person 966 sponsoring a retail development project. 967 (9)(5)“Rural enterprise zone” means an enterprise zone 968 that is nominated by a county having a population of 75,000 or 969 fewer, or a county having a population of 100,000 or fewer which 970 is contiguous to a county having a population of 75,000 or 971 fewer, or by a municipality in such a county, or by such a 972 county and one or more municipalities. An enterprise zone 973 designated in accordance with s. 290.0065(5)(b) is considered to 974 be a rural enterprise zone. 975 (10) “Sales tax increment district” means an area within an 976 enterprise zone designated by a governing body to be used by a 977 retail development project. 978 (11)(6)“Small business” has the same meaning as provided 979 in s. 288.703. 980 (12) “Tax increment revenues” means the additional sales 981 tax revenues within the area of a sales tax increment district 982 which exceed the amount of sales tax revenues in the base year. 983 Section 12. Paragraph (a) of subsection (9) of section 984 290.0056, Florida Statutes, is amended, and present subsections 985 (11) and (12) of that section are redesignated as subsections 986 (12) and (13), respectively, and a new subsection (11) is added 987 to that section, to read: 988 290.0056 Enterprise zone development agency.— 989 (9) The following powers and responsibilities shall be 990 performed by the governing body creating the enterprise zone 991 development agency acting as the managing agent of the 992 enterprise zone development agency, or, contingent upon approval 993 by such governing body, such powers and responsibilities shall 994 be performed by the enterprise zone development agency: 995 (a) To review, process, and certify applications for state 996 enterprise zone tax incentives pursuant to ss. 212.08(5)(g), 997 (h), and (15); 212.096; 220.181;and220.182; and 290.0137. 998 (11) A governing body that designates a sales tax increment 999 district may also exercise the following additional powers for 1000 the purpose of providing local financing for public and private 1001 improvements that will foster job growth and enhance the base of 1002 retailers within an enterprise zone, unless otherwise prohibited 1003 by ordinance: 1004 (a) Enter into cooperative contracts and agreements with a 1005 county, municipality, governmental agency, or private entity for 1006 services and assistance; 1007 (b) Acquire, own, convey, construct, maintain, improve, and 1008 manage property and facilities and grant and acquire licenses, 1009 easements, and options with respect to such property; 1010 (c) Expend incremental sales tax revenues to promote and 1011 advertise the commercial advantages of the district in order to 1012 attract new businesses and encourage the expansion of existing 1013 businesses; 1014 (d) Expend incremental sales tax revenues to promote and 1015 advertise the district to the public and engage in cooperative 1016 advertising programs with businesses located in the district; 1017 and 1018 (e) Expend incremental sales tax revenues pursuant to a 1019 development agreement with a retail development project 1020 developer to underwrite retail development costs. 1021 Section 13. Subsection (9) is added to section 290.007, 1022 Florida Statutes, to read: 1023 290.007 State incentives available in enterprise zones.—The 1024 following incentives are provided by the state to encourage the 1025 revitalization of enterprise zones: 1026 (9) Tax increment financing within the area of an 1027 enterprise zone which is designated as a sales tax increment 1028 district. 1029 Section 14. Section 290.01351, Florida Statutes, is created 1030 to read: 1031 290.01351 Municipal Revitalization Act.—Sections 290.01351 1032 290.01391 may be cited as the “Municipal Revitalization Act.” 1033 Section 15. Section 290.0136, Florida Statutes, is created 1034 to read: 1035 290.0136 Sales tax increment districts; intent and 1036 purpose.— 1037 (1) The Legislature intends to foster the revitalization of 1038 counties and municipalities and support job-creating retail 1039 development projects within enterprise zones by authorizing the 1040 governing bodies of counties and municipalities to designate 1041 sales tax increment districts within enterprise zones, subject 1042 to review and approval by the Department of Economic 1043 Opportunity. 1044 (2) The Legislature finds that by authorizing local 1045 governing bodies of an enterprise zone to designate a sales tax 1046 increment district, the counties or municipalities may share 1047 with the state any annual increase in sales tax collections 1048 occasioned by a retail development project and advance the 1049 revitalization of such counties and municipalities. Through the 1050 sharing of any annual increases in sales tax collections within 1051 a sales increment district resulting from the advancement of a 1052 retail development project, the Legislature intends to provide 1053 local financing for public and private improvements that will 1054 foster job growth for the residents of economically distressed 1055 areas and enhance the base of local retailers serving residents 1056 of the enterprise zones and the surrounding communities. 1057 Section 16. Section 290.0137, Florida Statutes, is created 1058 to read: 1059 290.0137 Designation of sales tax increment districts; 1060 review and approval.— 1061 (1) Any municipality having a population of at least 1062 250,000 residents which has designated an enterprise zone, or 1063 all the governing bodies in the case of a county and one or more 1064 municipalities having been designated an enterprise zone if the 1065 county has a population of at least 750,000 residents, may adopt 1066 a resolution designating a sales tax increment district to 1067 support the development of a retail development project 1068 following a public hearing. 1069 (2) The resolution creating a sales tax increment 1070 redevelopment district, at a minimum, must: 1071 (a) Include findings that the designation of the sales tax 1072 increment district: 1073 1. Is essential to the advancement of a retail development 1074 project; 1075 2. Will provide needed retail amenities within the 1076 enterprise zone; 1077 3. Will result in the creation of a total of 500 new jobs 1078 and at least $1 million in sales tax increment revenue annually; 1079 and 1080 4. Will enhance the health and general welfare of the 1081 residents of the enterprise zone within the sponsoring 1082 municipality or county; 1083 (b) Fix the geographic boundaries of the sales tax 1084 increment district which are necessary to support the 1085 advancement of a retail development project; 1086 (c) Establish the term of the life of the sales tax 1087 increment district, which term may not exceed 15 years following 1088 the date the sales tax increment district is approved following 1089 review by the Department of Economic Opportunity; 1090 (d) Specify the base year amount of sales tax revenues for 1091 the determination of the amount of sales tax increment revenues 1092 resulting from a retail development project; and 1093 (e) Authorize staff of the governing body to negotiate a 1094 development agreement with the retail development project 1095 developer, subject to the approval of the governing body. 1096 (3) A copy of the resolution adopted by the governing body 1097 designating the sales tax increment district shall be 1098 transmitted to the Department of Economic Opportunity for its 1099 review. The department, in consultation with Enterprise Florida, 1100 Inc., shall determine whether the designation of the sales tax 1101 increment district complies with the requirements of this 1102 chapter. 1103 (4) Upon determining that the designation by the governing 1104 body complies with the requirements of this chapter, the 1105 Department of Economic Opportunity shall transmit a copy of the 1106 resolution establishing the sales tax increment district to the 1107 Department of Revenue. 1108 Section 17. Section 290.0138, Florida Statutes, is created 1109 to read: 1110 290.0138 Calculation of tax increment revenue contribution 1111 to governing body.— 1112 (1) The governing body of a designated sales tax increment 1113 district is eligible for a percentage distribution from the 1114 Revenue Sharing Trust Fund for Municipalities of the increased 1115 collections of the sales tax revenues realized during any month 1116 by the municipality over the same monthly period of the base 1117 year, as follows: 1118 (a) Eighty-five percent of the increased monthly 1119 collections of $85,000 or less. 1120 (b) Seventy-five percent of the increased monthly 1121 collections greater than $85,000 but $425,000 or less. 1122 (c) Fifty percent of the increased monthly collections 1123 greater than $425,000 but $675,000 or less. 1124 (d) Twenty-five percent of the increased monthly 1125 collections greater than $675,000 but $1 million or less. 1126 (2) The specific amount payable to each eligible governing 1127 body shall be determined monthly by the Department of Revenue 1128 for distribution to the appropriate eligible governing body 1129 pursuant to subsection (1). The Department of Revenue shall 1130 determine monthly the aggregate amount of sales tax revenue that 1131 is required for distribution to an eligible governing body under 1132 this section and transfer that amount from the General Revenue 1133 Fund to the Revenue Sharing Trust Fund for Municipalities in 1134 accordance with s. 212.20(6)(d)5. All amounts transferred to the 1135 Revenue Sharing Trust Fund for Municipalities shall be 1136 distributed as provided in s. 218.23(3)(e). The total 1137 distribution provided to the eligible governing body may not 1138 exceed the total tax increment revenue contribution set forth in 1139 the retail project development agreement required pursuant to s. 1140 290.0139. 1141 (3) Each governing body receiving a percentage distribution 1142 pursuant to subsection (1) shall establish a separate tax 1143 increment revenue account within its general fund for the 1144 deposit of the sales tax increment for each sales tax increment 1145 district. 1146 Section 18. Section 290.0139, Florida Statutes, is created 1147 to read: 1148 290.0139 Retail development project agreement.— 1149 (1) A retail development project developer desiring to use 1150 tax increment revenues to underwrite retail development costs 1151 must enter into a retail development project agreement with the 1152 governing body of the county or municipality designating a sales 1153 tax increment district. The agreement must set forth: 1154 (a) The goals and objectives of the retail development 1155 project; 1156 (b) Requirements for leasing retail space within the retail 1157 development project which will advance the goals and objectives; 1158 (c) The terms and conditions under which tax increment 1159 revenue or bond proceeds will be advanced to pay retail 1160 developments costs incurred in the sales tax increment district; 1161 (d) The total amount of the tax increment revenue to be 1162 contributed to pay retail development costs within the sales tax 1163 increment district; 1164 (e) Goals for hiring minority business enterprises to 1165 perform construction or operations work, which goal shall equal 1166 an amount at least 25 percent of the total amount of tax 1167 increment revenue contributed towards the payment of retail 1168 development costs within the sales tax increment district; 1169 (f) Goals for the hiring of enterprise zone residents for 1170 the new jobs created by the retail development project, which 1171 goal shall equal at least 35 percent of the new jobs created; 1172 (g) Such matters as may be required in connection with the 1173 issuance of bonds to support the retail development project; and 1174 (h) Such other matters as the governing body designating 1175 the sales tax increment district may determine to be necessary 1176 and appropriate. 1177 (2) Tax increment revenues or bond proceeds may not be 1178 advanced to pay retail development costs until such time as the 1179 retail development project is open to the general public. 1180 (3) The governing body may approve a retail project 1181 development agreement following a public hearing and the 1182 approval must be in the form of a resolution. 1183 Section 19. Section 290.01391, Florida Statutes, is created 1184 to read: 1185 290.01391 Issuance of tax increment revenue bonds; use of 1186 bond proceeds; funding agreement.— 1187 (1) A governing body that designates a sales tax increment 1188 district may approve a resolution following a public hearing 1189 which authorizes tax increment revenues to be used to support 1190 the issuance of revenue bonds to finance retail redevelopment 1191 costs of a retail development project, including the payment of 1192 principal and interest upon any advances for surveys and plans 1193 or preliminary loans. 1194 (2) Bonds issued under this section do not constitute 1195 indebtedness within the meaning of any constitutional or 1196 statutory debt limitation or restriction and are not subject to 1197 any other law or charter relating to the authorization, 1198 issuance, or sale of bonds. Bonds issued under this section are 1199 declared to be issued for an essential public and governmental 1200 purpose, and the interest and income from the bonds are exempt 1201 from all taxes, except taxes imposed by chapter 220 on 1202 corporations. 1203 (3) Bonds issued under this section may be issued in one or 1204 more series and may bear such date or dates, be payable upon 1205 demand or mature at such time or times, bear interest at such 1206 rate or rates, be in such denomination or denominations, be in 1207 such form either with or without coupon or registered, carry 1208 such conversion or registration privileges, have such rank or 1209 priority, be executed in such manner, be payable in such medium 1210 of payment at such place or places, be subject to such terms of 1211 redemption with or without a premium, be secured in such manner, 1212 and have such other characteristics as may be provided by the 1213 resolution or ordinance authorizing their issuance. Bonds issued 1214 under this section may be sold in such manner, either at public 1215 or private sale, and for such price as the designated 1216 redevelopment agency may determine will effectuate the purposes 1217 of this section. 1218 (4) In any suit, action, or proceeding involving the 1219 validity or enforceability of any bond issued under this 1220 section, any bond that recites in substance that it has been 1221 issued by the governing body in connection with the sales tax 1222 increment district for a purpose authorized under this section 1223 is conclusively presumed to have been issued for that purpose, 1224 and any project financed by the bond is conclusively presumed to 1225 have been planned and carried out in accordance with the 1226 intended purposes of this section. 1227 Section 20. Section 290.016, Florida Statutes, is amended 1228 to read: 1229 290.016 Repeal.—Sections 290.001-290.014 are repealed June 1230 30, 2013December 31, 2015. 1231 Section 21. Section 290.201, Florida Statutes, is created 1232 to read: 1233 290.201 Short title.—Sections 290.201-290.219 may be cited 1234 as the “Urban Job Creation Investment Act.” 1235 Section 22. Section 290.203, Florida Statutes, is created 1236 to read: 1237 290.203 Definitions.—As used in ss. 290.201-290.219, the 1238 term: 1239 (1) “Authority” means the Florida Urban Investment Job 1240 Creation Authority created under s. 290.205. 1241 (2) “Authorized local economic development agency” means a 1242 public or private entity, including an economic development 1243 agency as defined in s. 288.075, authorized by a county or 1244 municipality to promote the general business or industrial 1245 interests of the county or municipality. 1246 (3) “Business” has the same meaning as provided in s. 1247 212.02. 1248 (4) “Emergency” means occurrence of widespread or severe 1249 damage, injury, or loss of life or property proclaimed under s. 1250 14.022 or declared under s. 252.36. 1251 (5) “Enterprise program zone” means an urban revitalization 1252 zone designated under s. 290.209 which is located in a legacy 1253 enterprise zone or federally designated empowerment zone. 1254 (6) “Enterprise program zone assistance fund” means a 1255 program that provides loans, loan guarantees, loan-loss 1256 reserves, or investments for projects of qualified businesses as 1257 provided in s. 290.213. 1258 (7) “Expansion of an existing business” means the expansion 1259 of an existing business located in an enterprise program zone by 1260 or through additions to real and personal property, resulting in 1261 a net increase in employment of at least 10 percent at such 1262 business. 1263 (8) “Federally designated empowerment zone” means a 1264 geographic area of the state designated by the Federal 1265 Government as an empowerment zone under the Federal Empowerment 1266 Zone Program as defined in s. 290.0491. 1267 (9) “Florida Enterprise Zone Act” has the same meaning as 1268 provided in s. 290.001. 1269 (10) “Legacy enterprise zone” means an enterprise zone 1270 designated under the Florida Enterprise Zone Act. 1271 (11) “New business” means a business that applies for state 1272 incentives under ss. 290.201-290.219 before beginning operations 1273 in an enterprise program zone and that is a legal entity 1274 separate from any other commercial or industrial operations 1275 owned by the same business. 1276 (12) “Project” means the creation of a new business, or the 1277 expansion or rebuilding of an existing business, located in an 1278 enterprise program zone. 1279 (13) “Qualified business” means a business that meets the 1280 qualifications under s. 290.211 to receive state incentives 1281 under ss. 290.213 and 290.215. 1282 (14) “Rebuilding of an existing business” means replacement 1283 or restoration of real or tangible property destroyed or damaged 1284 during an emergency in an enterprise program zone by a business 1285 located in the zone. 1286 (15) “Zone development corporation” means a corporation not 1287 for profit created under s. 290.207 to administer an enterprise 1288 program zone. 1289 Section 23. Section 290.205, Florida Statutes, is created 1290 to read: 1291 290.205 Florida Urban Investment Job Creation Authority; 1292 creation; membership and duties.— 1293 (1) There is created within the Department of Economic 1294 Opportunity the Florida Urban Investment Job Creation Authority. 1295 The authority shall be composed of the following 11 members: 1296 (a) Five public-sector members, who shall be appointed by 1297 the Governor, at least three of whom must be employed or reside 1298 in an enterprise program zone or, for initial members, in a 1299 legacy enterprise zone or federally designated empowerment zone. 1300 The Governor may not appoint more than three public-sector 1301 members of the same political party affiliation. Public-sector 1302 members shall be appointed to terms of 4 years, except that the 1303 Governor, to establish staggered terms, may appoint members to 1304 initial terms of less than 4 years. The Governor shall fill the 1305 vacancy of a public-sector member for the unexpired portion of 1306 the member’s term in the same manner as the original 1307 appointment. 1308 (b) One business owner, who shall be appointed by the 1309 Governor, whose principal place of business is located in an 1310 enterprise program zone or, for the initial member, in a legacy 1311 enterprise zone or federally designated empowerment zone. 1312 (c) The Chief Financial Officer of the state or his or her 1313 designee. 1314 (d) The executive director of the department or his or her 1315 designee. 1316 (e) The president of Enterprise Florida, Inc., or his or 1317 her designee. 1318 (f) One member appointed by the President of the Senate and 1319 one member appointed by the Speaker of the House of 1320 Representatives, both of whom must have training and experience 1321 in local government, finance, economic development, or 1322 redevelopment or participate in volunteer, civic, or community 1323 organizations. 1324 (2) Each member shall hold office until his or her 1325 successor is appointed and qualified, unless the member ceases 1326 to be qualified or is removed from office. 1327 (3) The department shall provide administrative and staff 1328 support services for the authority. 1329 (4) The authority shall: 1330 (a) Designate enterprise program zones pursuant to s. 1331 290.209. 1332 (b) Approve or deny applications, based upon the 1333 recommendations of the zone development corporations, for the 1334 qualification of businesses to receive state incentives under 1335 ss. 290.213 and 290.215. 1336 (c) Certify annually to the Chief Financial Officer the 1337 amounts to be paid from the enterprise program zone assistance 1338 funds to support proposed projects under s. 290.213. 1339 (d) By February 15 of each year, submit an annual report to 1340 the Governor, the President of the Senate, the Speaker of the 1341 House of Representatives, and the department on the authority’s 1342 activities for the previous fiscal year. The report must include 1343 a complete financial statement setting forth the authority’s 1344 assets, liabilities, income, and operating expenses as of the 1345 end of the fiscal year. 1346 (5) One year after the designation of the enterprise 1347 program zones under s. 290.209, the authority shall prepare a 1348 fiscal impact study of each enterprise program zone. The report 1349 must include, but need not be limited to, an analysis of the 1350 effects of each enterprise program zone on the economy of the 1351 county or municipality in which the enterprise program zone is 1352 located and any recommendations for legislation to improve the 1353 effectiveness of the enterprise program zones. By July 1, 2015, 1354 the authority shall submit a copy of the report to the Governor, 1355 the President of the Senate, the Speaker of the House of 1356 Representatives, and the Chief Financial Officer. After 1357 submitting the initial fiscal impact study, the authority shall 1358 prepare such report annually. The authority may use a portion of 1359 any funds provided for projects of qualified businesses by the 1360 enterprise program zone assistance funds to pay the costs of 1361 each study. 1362 Section 24. Section 290.207, Florida Statutes, is created 1363 to read: 1364 290.207 Zone development corporations; creation; board of 1365 directors; membership.— 1366 (1) A zone development corporation shall be created within 1367 each legacy enterprise zone and federally designated empowerment 1368 zone in the state. Each zone development corporation shall be 1369 organized as a corporation not for profit. 1370 (2) The board of directors of each zone development 1371 corporation shall be composed of the following members: 1372 (a) One business owner, who shall be appointed by the 1373 Governor, whose principal place of business is located in the 1374 enterprise program zone or, for the initial member, in the 1375 legacy enterprise zone or federally designated empowerment zone. 1376 (b) Two business or community leaders who reside in, or 1377 whose principal place of business is located in, the enterprise 1378 program zone or, for initial members, in the legacy enterprise 1379 zone or federally designated empowerment zone, one of whom shall 1380 be appointed by the President of the Senate and one of whom 1381 shall be appointed by the Speaker of the House of 1382 Representatives. 1383 (c) For each county all or part of whose territory lies 1384 within the enterprise program zone or, for initial members, 1385 within the legacy enterprise zone or federally designated 1386 empowerment zone, one member appointed by the board of county 1387 commissioners of the county. 1388 (d) For each municipality all or part of whose territory 1389 lies within the enterprise program zone or, for initial members, 1390 within the legacy enterprise zone or federally designated 1391 empowerment zone, one member appointed by the governing board of 1392 the municipality. 1393 (3)(a) Board members shall be appointed to terms of 4 1394 years, except that members appointed by the President of the 1395 Senate and the Speaker of the House of Representatives shall be 1396 appointed to terms of 2 years. A vacancy of the unexpired 1397 portion of a member’s term shall be filled in the same manner as 1398 the original appointment. Each board member shall hold office 1399 until his or her successor is appointed and qualified, unless 1400 the member ceases to be qualified or is removed from office. 1401 (b) Upon the appointment or reappointment of a board 1402 member, the corporation must file a certificate of appointment 1403 or reappointment with the clerk of the respective county or 1404 municipality. 1405 (c) Board members shall serve without compensation but are 1406 entitled to reimbursement for per diem and travel expenses as 1407 provided in s. 112.061. 1408 (4)(a) Each zone development corporation shall select a 1409 chair and vice chair from among its members. 1410 (b) Subject to funding provided by a county, municipality, 1411 or authorized local economic development agency, a zone 1412 development corporation may employ or designate an executive 1413 director, technical experts, and other agents and employees, 1414 permanent and temporary, and determine their qualifications, 1415 duties, and compensation. For legal services, a zone development 1416 corporation may employ private counsel or use attorneys of the 1417 county, municipality, or authorized local economic development 1418 agency at the discretion of the county, municipality, or 1419 authorized local economic development agency. 1420 (5) Each zone development corporation shall: 1421 (a) Adopt and administer a zone development plan that sets 1422 forth the boundary of the enterprise program zone designated 1423 under s. 290.209, the development goals of the enterprise 1424 program zone, and direction for qualified businesses located in 1425 the enterprise program zone. 1426 (b) Conduct meetings of the board of directors at least 1427 quarterly to evaluate applications for qualified businesses to 1428 receive tax credits and other state incentives under s. 290.215. 1429 (c) Administer an enterprise program zone assistance fund 1430 to provide loans, loan guarantees, loan-loss reserves, and 1431 investments for projects of qualified businesses located in the 1432 enterprise program zone pursuant to s. 290.213. 1433 (d) Conduct an open public forum at least quarterly during 1434 which urban development projects and the use of enterprise 1435 program zone assistance funds may be proposed and discussed. 1436 (6)(a) By March 1 of each year, each zone development 1437 corporation shall submit to the county or municipal clerk a 1438 report of its activities for the previous fiscal year. The 1439 report must include a complete financial statement setting forth 1440 the corporation’s assets, liabilities, income, and operating 1441 expenses as of the end of the fiscal year. When filing the 1442 report, each zone development corporation shall publish a notice 1443 in a newspaper of general circulation in the enterprise program 1444 zone that such report was filed with the respective county or 1445 municipal clerk and is available for inspection during business 1446 hours at the offices of the zone development corporation. 1447 (b) By February 15 of each year, each zone development 1448 corporation shall submit a report of its activities to the 1449 Governor, the President of the Senate, the Speaker of the House 1450 of Representatives, and the authority. 1451 (c) Each zone development corporation shall annually submit 1452 a report to the authority accounting for the expenditure of 1453 enterprise program zone assistance funds. 1454 Section 25. Section 290.209, Florida Statutes, is created 1455 to read: 1456 290.209 Designation of enterprise program zones.— 1457 (1) The authority shall, in each legacy enterprise zone and 1458 federally designated empowerment zone in the state, establish an 1459 enterprise program zone and designate the geographic boundary of 1460 the zone. 1461 (2) By October 1, 2012, each zone development corporation 1462 shall submit to the authority: 1463 (a) An economic report prepared by the corporation for the 1464 respective enterprise program zone. The report must include 1465 current census data and other economic indicators that identify 1466 the most economically distressed areas in the legacy enterprise 1467 zone or federally designated empowerment zone. 1468 (b) The corporation’s written recommendations for the 1469 initial boundary of the enterprise program zone based upon 1470 findings of the economic report. 1471 (3) Before establishing the initial boundary of an 1472 enterprise program zone, the authority must consider: 1473 (a) The zone development corporation’s economic report and 1474 recommendations for the initial boundary. 1475 (b) The historical boundary of the legacy enterprise zone 1476 or federally designated empowerment zone. 1477 (4) A zone development corporation may periodically apply 1478 to the authority for amendment of the enterprise program zone’s 1479 boundary. The application must be based on a revised economic 1480 report and recommendations submitted to the authority in the 1481 same manner as provided under paragraphs (2)(a) and (b) for the 1482 initial boundary. Before amending the boundary, the authority 1483 must consider the factors described in paragraphs (3)(a) and (b) 1484 and the historical boundary of the enterprise program zone. 1485 (5) The total area of an enterprise program zone may not 1486 exceed 25 percent of the total area of the legacy enterprise 1487 zone or federally designated empowerment zone. 1488 Section 26. Section 290.211, Florida Statutes, is created 1489 to read: 1490 290.211 Qualified businesses.— 1491 (1) Effective July 1, 2013, a business is qualified to 1492 receive the state incentives provided under s. 290.215 if: 1493 (a) The business is authorized to transact business in the 1494 state. 1495 (b) The business is actively engaged in the conduct of a 1496 trade or business located in an enterprise program zone 1497 designated under s. 290.209. 1498 (c) The business is not an adult entertainment 1499 establishment as defined in s. 847.001. 1500 (d) At least 25 percent of the business’s full-time 1501 employees: 1502 1. Reside in the enterprise program zone; 1503 2. Reside in the state and were totally unemployed as 1504 defined in s. 443.036(44)(a) for at least 6 months before 1505 employment by the business; 1506 3. Were recipients of temporary cash assistance under s. 1507 414.045 for at least 6 months before employment by the business; 1508 or 1509 4. Are low-income individuals as defined in the federal 1510 Workforce Investment Act, 29 U.S.C. s. 2801. 1511 (2) A qualified business must maintain its qualifications 1512 under subsection (1) to continue to receive the state incentives 1513 provided under s. 290.215. Upon ceasing to meet the 1514 qualifications, a business may not receive additional 1515 incentives. 1516 Section 27. Section 290.213, Florida Statutes, is created 1517 to read: 1518 290.213 Enterprise program zone assistance funds.— 1519 (1)(a) Effective July 1, 2013, and subject to legislative 1520 appropriations, each zone development corporation shall 1521 administer a separate assistance fund to provide loans, loan 1522 guarantees, loan-loss reserves, and investments for projects of 1523 qualified businesses located in the corporation’s enterprise 1524 program zone. 1525 (b) Each zone development corporation shall develop 1526 criteria for the approval of projects in its enterprise program 1527 zone relating to comprehensive urban planning, neighborhood 1528 aesthetics and compatibility, and the maximization of economic 1529 development and job creation opportunities. 1530 (2)(a) To receive assistance for a project under this 1531 section, a qualified business must apply to the zone development 1532 corporation. The application shall be developed by the authority 1533 in consultation with the department. The application must 1534 demonstrate whether the business is a new business or an 1535 expansion or rebuilding of an existing business located in the 1536 enterprise program zone. 1537 (b) The zone development corporation shall review and, 1538 based upon the corporation’s criteria, evaluate each submitted 1539 application and recommend approval or disapproval to the 1540 authority. 1541 (c) Upon receipt of an application and recommendation from 1542 the zone development corporation, the authority shall review, 1543 evaluate, and determine whether to approve or deny the 1544 application. The authority shall notify the applicant, the zone 1545 development corporation, and the department of each approved 1546 application. 1547 (d) If the authority denies an application, it shall notify 1548 the applicant and the zone development corporation and describe 1549 the reasons for denial. The authority has final approval 1550 authority for projects under this section. 1551 (3) A zone development corporation shall use any loan 1552 repayments and collected interest to provide additional 1553 assistance to qualified businesses for projects under this 1554 section. 1555 (4) Unexpended balances of an appropriation provided for 1556 assistance to qualified businesses under this section do not 1557 revert to the fund from which the appropriation was made at the 1558 end of the fiscal year, but shall be retained in the Economic 1559 Development Trust Fund and carried forward to provide additional 1560 assistance to qualified businesses under this section during the 1561 following fiscal year. 1562 (5) A zone development corporation may collect an 1563 administrative fee not exceed 10 percent of the assistance 1564 provided to qualified businesses under this section. 1565 Section 28. Section 290.215, Florida Statutes, is created 1566 to read: 1567 290.215 State incentives available for enterprise program 1568 zones; tax increment financing.— 1569 (1) Effective July 1, 2013, the following state incentives 1570 are available for qualified businesses located in an enterprise 1571 program zone: 1572 (a) The enterprise program zone sales and use tax credits 1573 provided under s. 212.0965. 1574 (b) The enterprise program zone corporate income tax 1575 credits provided under s. 220.183. 1576 (c) Loans, loan guarantees, loan-loss reserves, and 1577 investments provided for projects by enterprise program zone 1578 assistance funds under s. 290.213. 1579 (d) A credit against unemployment contributions provided 1580 under s. 443.1217(2)(h). 1581 (2) By June 1, 2013, the authority, in consultation with 1582 the department and the Department of Revenue, shall determine 1583 the tax floor for each enterprise program zone designated under 1584 s. 290.209. As used in this section, the term “tax floor” means 1585 the aggregate amount of sales and use tax collections from all 1586 businesses in an enterprise program zone for the 2011-2012 1587 fiscal year. 1588 (3)(a) By June 1 of each year, the authority, in 1589 consultation with the department and the Department of Revenue, 1590 shall calculate the maximum aggregate amount of state incentives 1591 described in paragraphs (1)(a)-(c) which are available for each 1592 enterprise program zone for the following fiscal year. Such 1593 maximum amount may not exceed the aggregate amount of the sales 1594 and use tax collections from all businesses in the enterprise 1595 program zone during the previous fiscal year which exceed the 1596 tax floor established for the enterprise program zone pursuant 1597 to subsection (2). 1598 (b) Any portion of the maximum amount of state incentives 1599 established per fiscal year which is not used by the end of a 1600 fiscal year shall be carried forward and made available for use 1601 during the following 2 fiscal years in addition to the amounts 1602 available for use under paragraph (a) for those fiscal years. 1603 (4)(a) The authority shall annually allocate legislative 1604 appropriations among the zone development corporations for the 1605 enterprise program zone assistance funds provided to projects of 1606 qualified businesses under s. 290.213. The authority shall 1607 certify annually to the State Treasurer amounts to be paid from 1608 the Economic Development Trust Fund to support the approved 1609 projects. 1610 (b) The amount available for state incentives in the 1611 enterprise program zone, including tax credits, loans, loan 1612 guarantees, loan-loss reserves, and investments authorized in 1613 paragraphs (1)(a)-(c), may not exceed the maximum aggregate 1614 amount calculated for these incentives under paragraph (3)(a). 1615 Section 29. Section 290.217, Florida Statutes, is created 1616 to read: 1617 290.217 Review of enterprise program zones.— 1618 (1) By January 15, 2022, the Office of Program Policy 1619 Analysis and Government Accountability shall submit a report to 1620 the Governor, the President of the Senate, and the Speaker of 1621 the House of Representatives of its findings and recommendations 1622 on the Urban Job Creation Investment Act. The report shall 1623 review and evaluate the effectiveness of each enterprise program 1624 zone using the annual fiscal reports prepared by the authority 1625 under s. 290.205(5). The report shall also evaluate whether the 1626 state incentives provided to businesses in each enterprise 1627 program zone caused or contributed to: 1628 (a) New investment and development in the enterprise 1629 program zone; 1630 (b) An increase in the number of jobs created or retained 1631 in the enterprise program zone; 1632 (c) The renovation, rehabilitation, restoration, 1633 improvement, or new construction of businesses or housing in the 1634 enterprise program zone; or 1635 (d) The economic viability and profitability of businesses 1636 and commerce in the enterprise program zone. 1637 (2) Before the 2022 Regular Session of the Legislature, the 1638 appropriate committees of the Senate and House of 1639 Representatives shall consider legislation to implement the 1640 report’s recommendations. 1641 Section 30. Section 290.219, Florida Statutes, is created 1642 to read: 1643 290.219 Expiration.— 1644 (1) Sections 290.201-290.219 expire June 30, 2022. 1645 (2) Effective June 30, 2022, each enterprise program zone 1646 designated under s. 290.209 is abolished, and a qualified 1647 business may not claim or receive a state incentive provided 1648 under s. 290.213 or s. 290.215 after that date. 1649 Section 31. Section 443.091, Florida Statutes, is amended 1650 to read: 1651 443.091 Benefit eligibility conditions.— 1652 (1) An unemployed individual is eligible to receive 1653 benefits for any week only if the Department of Economic 1654 Opportunity finds that: 1655 (a) She or he has made a claim for benefits for that week 1656 in accordance with the rules adopted by the department. 1657 (b) She or he has registered with the department for work 1658 and subsequently reports to the one-stop career center as 1659 directed by the regional workforce board for reemployment 1660 services. This requirement does not apply to persons who are: 1661 1. Non-Florida residents; 1662 2. On a temporary layoff; 1663 3. Union members who customarily obtain employment through 1664 a union hiring hall; or 1665 4. Claiming benefits under an approved short-time 1666 compensation plan as provided in s. 443.1116. 1667 (c) To make continued claims for benefits, she or he is 1668 reporting to the department in accordance with this paragraph 1669 and agency rules, and participating in an initial skills review 1670 as directed by the agency. Agency rules may not conflict with s. 1671 443.111(1)(b), which requires that each claimant continue to 1672 report regardless of any pending appeal relating to her or his 1673 eligibility or disqualification for benefits. 1674 1. For each week of unemployment claimed, each report must, 1675 at a minimum, include the name, address, and telephone number of 1676 each prospective employer contacted, or the date the claimant 1677 reported to a one-stop career center, pursuant to paragraph (d). 1678 2. The administrator or operator of the initial skills 1679 review shall notify the agency when the individual completes the 1680 initial skills review and report the results of the review to 1681 the regional workforce board or the one-stop career center as 1682 directed by the workforce board. The workforce board shall use 1683 the initial skills review to develop a plan for referring 1684 individuals to training and employment opportunities. The 1685 failure of the individual to comply with this requirement will 1686 result in the individual being determined ineligible for 1687 benefits for the week in which the noncompliance occurred and 1688 for any subsequent week of unemployment until the requirement is 1689 satisfied. However, this requirement does not apply if the 1690 individual is able to affirmatively attest to being unable to 1691 complete such review due to illiteracy or a language impediment. 1692 (d) She or he is able to work and is available for work. In 1693 order to assess eligibility for a claimed week of unemployment, 1694 the department shall develop criteria to determine a claimant’s 1695 ability to work and availability for work. A claimant must be 1696 actively seeking work in order to be considered available for 1697 work. This means engaging in systematic and sustained efforts to 1698 find work, including contacting at least five prospective 1699 employers for each week of unemployment claimed. The agency may 1700 require the claimant to provide proof of such efforts to the 1701 one-stop career center as part of reemployment services. The 1702 agency shall conduct random reviews of work search information 1703 provided by claimants. As an alternative to contacting at least 1704 five prospective employers for any week of unemployment claimed, 1705 a claimant may, for that same week, report in person to a one 1706 stop career center to meet with a representative of the center 1707 and access reemployment services of the center. The center shall 1708 keep a record of the services or information provided to the 1709 claimant and shall provide the records to the agency upon 1710 request by the agency. However: 1711 1. Notwithstanding any other provision of this paragraph or 1712 paragraphs (b) and (e), an otherwise eligible individual may not 1713 be denied benefits for any week because she or he is in training 1714 with the approval of the department, or by reason of s. 1715 443.101(2) relating to failure to apply for, or refusal to 1716 accept, suitable work. Training may be approved by the 1717 department in accordance with criteria prescribed by rule. A 1718 claimant’s eligibility during approved training is contingent 1719 upon satisfying eligibility conditions prescribed by rule. 1720 2. Notwithstanding any other provision of this chapter, an 1721 otherwise eligible individual who is in training approved under 1722 s. 236(a)(1) of the Trade Act of 1974, as amended, may not be 1723 determined ineligible or disqualified for benefits due to 1724 enrollment in such training or because of leaving work that is 1725 not suitable employment to enter such training. As used in this 1726 subparagraph, the term “suitable employment” means work of a 1727 substantially equal or higher skill level than the worker’s past 1728 adversely affected employment, as defined for purposes of the 1729 Trade Act of 1974, as amended, the wages for which are at least 1730 80 percent of the worker’s average weekly wage as determined for 1731 purposes of the Trade Act of 1974, as amended. 1732 3. Notwithstanding any other provision of this section, an 1733 otherwise eligible individual may not be denied benefits for any 1734 week because she or he is before any state or federal court 1735 pursuant to a lawfully issued summons to appear for jury duty. 1736 (e) She or he participates in reemployment services, such 1737 as job search assistance services, whenever the individual has 1738 been determined, by a profiling system established by the rules 1739 of the department, to be likely to exhaust regular benefits and 1740 to be in need of reemployment services. 1741 (f) She or he has been unemployed for a waiting period of 1 1742 week. A week may not be counted as a week of unemployment under 1743 this subsection unless: 1744 1. It occurs within the benefit year that includes the week 1745 for which she or he claims payment of benefits. 1746 2. Benefits have been paid for that week. 1747 3. The individual was eligible for benefits for that week 1748 as provided in this section and s. 443.101, except for the 1749 requirements of this subsection and s. 443.101(5). 1750 (g) She or he has been paid wages for insured work equal to 1751 1.5 times her or his high quarter wages during her or his base 1752 period, except that an unemployed individual is not eligible to 1753 receive benefits if the base period wages are less than $3,400. 1754 (h) She or he submitted to the department a valid social 1755 security number assigned to her or him. The department may 1756 verify the social security number with the United States Social 1757 Security Administration and may deny benefits if the department 1758 is unable to verify the individual’s social security number, the 1759 social security number is invalid, or the social security number 1760 is not assigned to the individual. 1761 (i) She or he attends and is making satisfactory progress 1762 toward completing a job training program as directed by the 1763 department or a one-stop career center. 1764 (2) An individual may not receive benefits in a benefit 1765 year unless, after the beginning of the next preceding benefit 1766 year during which she or he received benefits, she or he 1767 performed service, regardless of whether in employment as 1768 defined in s. 443.036, and earned remuneration for that service 1769 of at least 3 times her or his weekly benefit amount as 1770 determined for her or his current benefit year. 1771 (3) Benefits based on service in employment described in s. 1772 443.1216(2) and (3) are payable in the same amount, on the same 1773 terms, and subject to the same conditions as benefits payable 1774 based on other service subject to this chapter, except that: 1775 (a) Benefits are not payable for services in an 1776 instructional, research, or principal administrative capacity 1777 for an educational institution or an institution of higher 1778 education for any week of unemployment commencing during the 1779 period between 2 successive academic years; during a similar 1780 period between two regular terms, whether or not successive; or 1781 during a period of paid sabbatical leave provided for in the 1782 individual’s contract, to any individual, if the individual 1783 performs those services in the first of those academic years or 1784 terms and there is a contract or a reasonable assurance that the 1785 individual will perform services in any such capacity for any 1786 educational institution or institution of higher education in 1787 the second of those academic years or terms. 1788 (b) Benefits may not be based on services in any other 1789 capacity for an educational institution or an institution of 1790 higher education to any individual for any week that commences 1791 during a period between 2 successive academic years or terms if 1792 the individual performs those services in the first of the 1793 academic years or terms and there is a reasonable assurance that 1794 the individual will perform those services in the second of the 1795 academic years or terms. However, if compensation is denied to 1796 any individual under this paragraph and the individual was not 1797 offered an opportunity to perform those services for the 1798 educational institution for the second of those academic years 1799 or terms, that individual is entitled to a retroactive payment 1800 of compensation for each week for which the individual filed a 1801 timely claim for compensation and for which compensation was 1802 denied solely by reason of this paragraph. 1803 (c) Benefits are not payable based on services provided to 1804 an educational institution or institution of higher learning to 1805 any individual for any week that commences during an established 1806 and customary vacation period or holiday recess if the 1807 individual performs any services described in paragraph (a) or 1808 paragraph (b) in the period immediately before the vacation 1809 period or holiday recess and there is a reasonable assurance 1810 that the individual will perform any service in the period 1811 immediately after the vacation period or holiday recess. 1812 (d) Benefits are not payable for services in any capacity 1813 specified in paragraphs (a), (b), and (c) to any individual who 1814 performed those services in an educational institution while in 1815 the employ of a governmental agency or governmental entity that 1816 is established and operated exclusively for the purpose of 1817 providing those services to one or more educational 1818 institutions. 1819 (e) Benefits are not payable for services in any capacity 1820 specified in paragraphs (a), (b), (c), and (d) to any individual 1821 who provided those services to or on behalf of an educational 1822 institution, or an institution of higher education. 1823 (f) As used in this subsection, the term: 1824 1. “Fixed contract” means a written agreement of employment 1825 for a specified period of time. 1826 2. “Continuing contract” means a written agreement that is 1827 automatically renewed until terminated by one of the parties to 1828 the contract. 1829 (4) In the event of national emergency, in the course of 1830 which the Federal Emergency Unemployment Payment Plan is, at the 1831 request of the Governor, invoked for all or any part of the 1832 state, the emergency plan shall supersede the procedures 1833 prescribed by this chapter, and by rules adopted under this 1834 chapter, and the department shall act as the Florida agency for 1835 the United States Department of Labor in the administration of 1836 the plan. 1837 (5) Benefits are not payable to any individual based on 1838 service 90 percent or more of which consists of participating in 1839 sports or athletic events or training, or preparing to 1840 participate, for any week that commences during the period 1841 between two successive sport seasons, or similar periods, if the 1842 individual performed the service in the first of those seasons, 1843 or similar periods, and there is a reasonable assurance that the 1844 individual will perform those services in the later of those 1845 seasons, or similar periods. 1846 Section 32. Paragraph (h) is added to subsection (2) of 1847 section 443.1217, Florida Statutes, to read: 1848 443.1217 Wages.— 1849 (2) For the purpose of determining an employer’s 1850 contributions, the following wages are exempt from this chapter: 1851 (h) Beginning July 1, 2013, remuneration paid by a 1852 qualified business as defined in s. 290.203 to an individual who 1853 earns less than $4,500 during the calendar quarter. 1854 Section 33. Subsection (2) of section 476.188, Florida 1855 Statutes, is amended to read: 1856 476.188 Barber services to be performed in registered 1857 barbershop; exception.— 1858 (2) Pursuant to rules established by the board, barber 1859 services may be performed by a licensed barber in a location 1860 other than a registered barbershop, including, but not limited 1861 to, a nursing home, hospital, place of employment, or residence,1862when a client for reasons of ill health is unable to go to a1863registered barbershop. Arrangements for the performance of 1864 barber services in a location other than a registered barbershop 1865 shall be made only through a registered barbershop. 1866 Section 34. Subsection (7) is added to section 477.0135, 1867 Florida Statutes, to read: 1868 477.0135 Exemptions.— 1869 (7) A license is not required of any person providing 1870 makeup services to the general public. 1871 Section 35. Subsection (6) of section 477.019, Florida 1872 Statutes, is amended to read: 1873 477.019 Cosmetologists; qualifications; licensure; 1874 supervised practice; license renewal; endorsement; continuing 1875 education.— 1876 (6) The board shall adopt rules specifying procedures for 1877 the licensure by endorsement of practitioners desiring to be 1878 licensed in this state who hold a current active license in 1879 another state and who have met qualifications substantially 1880 similar to, equivalent to, or greater than the qualifications 1881 required of applicants from this state. Such rules may allow 1882 work experience to be substituted for educational hours in the 1883 amount and manner provided by the rules. 1884 Section 36. Subsection (4) is added to section 477.0263, 1885 Florida Statutes, to read: 1886 477.0263 Cosmetology services to be performed in licensed 1887 salon; exception.— 1888 (4) Pursuant to rules adopted by the board, cosmetology 1889 services, including specialty services, may be performed in a 1890 location other than in a licensed salon if the services are 1891 performed in connection with a special event and the services 1892 are performed by a person who is employed by a licensed salon 1893 and holds the proper license or specialty registration. An 1894 appointment for the performance of such services must be made 1895 through the licensed salon. 1896 Section 37. Section 489.118, Florida Statutes, is amended 1897 to read: 1898 489.118 Certification of registered contractors; 1899 grandfathering provisions.—The board shall, upon receipt of a 1900 completed application and appropriate fee, issue a certificate 1901 in the appropriate category to any contractor registered under 1902 this part who makes application to the board and can show that 1903 he or she meets each of the following requirements: 1904 (1) Currently holds a valid registered local license in one 1905 of the contractor categories defined in s. 489.105(3)(a)-(p). 1906 (2) Has, for that category, passed a written examination 1907 that the board finds to be substantially similar to the 1908 examination required to be licensed as a certified contractor 1909 under this part. For purposes of this subsection, a written, 1910 proctored examination such as that produced by the National 1911 Assessment Institute, Block and Associates, NAI/Block, Experior 1912 Assessments, Professional Testing, Inc., or Assessment Systems, 1913 Inc., shall be considered to be substantially similar to the 1914 examination required to be licensed as a certified contractor. 1915 The board may not impose or make any requirements regarding the 1916 nature or content of these cited examinations. 1917 (3) Has at least 5 years of experience as a contractor in 1918 that contracting category, or as an inspector or building 1919 administrator with oversight over that category, at the time of 1920 application. For contractors, only time periods in which the 1921 contractor license is active and the contractor is not on 1922 probation shall count toward the 5 years required by this 1923 subsection. 1924 (4) Has not had his or her contractor’s license revoked at 1925 any time, had his or her contractor’s license suspended within 1926 the last 5 years, or been assessed a fine in excess of $500 1927 within the last 5 years. 1928 (5) Is in compliance with the insurance and financial 1929 responsibility requirements in s. 489.115(5). 1930 1931 Applicants wishing to obtain a certificate pursuant to this 1932 section must make application by November 1, 20142005. 1933 Section 38. Section 624.5107, Florida Statutes, is amended 1934 to read: 1935 624.5107 Child care tax credits; definitions; 1936 authorization; limitations; eligibility and application 1937 requirements; administration; expiration.— 1938 (1) DEFINITIONS.—As used in this section: 1939 (a) “Child care facility startup costs” means expenditures 1940 for substantial renovation, equipment, including playground 1941 equipment and kitchen appliances and cooking equipment, real 1942 property, including land and improvements, and for reduction of 1943 debt, made in connection with the establishment of a child care 1944 facility as defined by s. 402.302, or any facility providing 1945 daily care to children who are mildly ill, which is located in 1946 this state on the insurer’s premises and used by the employees 1947 of the insurer. 1948 (b) “Operation of a child care facility” means operation of 1949 a child care facility as defined by s. 402.302, or any facility 1950 providing daily care to children who are mildly ill, which is 1951 located in this state within 5 miles of at least one place of 1952 business of the insurer and which is used by the employees of 1953 the insurer. 1954 (c) “Department” means the Department of Revenue. 1955 (d) “Executive director” means the executive director of 1956 the Department of Revenue. 1957 (2) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.— 1958 (a)1. A credit of 50 percent of the startup costs of child 1959 care facilities operated by an insurer for its employees is 1960 allowed against any tax due for a taxable year under s. 624.509 1961 or s. 624.510. A credit against such tax is also allowed for the 1962 operation of a child care facility by an insurer for its 1963 employees, which credit is in the amount of $50 per month for 1964 each child enrolled in the facility. 1965 2. A credit is allowed against any tax due for a taxable 1966 year under s. 624.509 or s. 624.510 for any insurer that makes 1967 payments directly to a child care facility as defined by s. 1968 402.302 which is licensed in accordance with s. 402.305, or to 1969 any facility providing daily care to children who are mildly 1970 ill, which payments are made in the name of and for the benefit 1971 of an employee of the insurer in this state whose child attends 1972 the child care facility during the employee’s working hours. The 1973 credit shall be an amount equal to 50 percent of the amount of 1974 such child care payments. 1975 (b) An insurer may not receive more than $50,000 in annual 1976 tax credits for all approved child care costs that the insurer 1977 incurs in any one year. 1978 (c) The total amount of tax credits which may be granted 1979 for all programs approved under this section and s. 220.19 is $2 1980 million annually. 1981 (d) An application for tax credit under this section must 1982 be approved by the executive director. 1983 (e)(1)If the credit granted under this section is not 1984 fully used in any one year because of insufficient tax liability 1985 on the part of the insurer, the unused amount may be carried 1986 forward for a period not to exceed 5 years. The carryover credit 1987 may be used in a subsequent year when the tax imposed by s. 1988 624.509 or s. 624.510 for that year exceeds the credit for which 1989 the insurer is eligible in that year under this section. 1990 (f)(2)If an insurer receives a credit for child care 1991 facility startup costs, and the facility fails to operate for at 1992 least 5 years, a pro rata share of the credit must be repaid, in 1993 accordance with the formula: A = C x (1 - (N/60)), where: 1994 1.(a)“A” is the amount in dollars of the required 1995 repayment. 1996 2.(b)“C” is the total credits taken by the insurer for 1997 child care facility startup costs. 1998 3.(c)“N” is the number of months the facility was in 1999 operation. 2000 2001 This repayment requirement is inapplicable if the insurer goes 2002 out of business or can demonstrate to the department that its 2003 employees no longer want to have a child care facility. 2004 (3) ELIGIBILITY REQUIREMENTS.— 2005 (a) A child care facility with respect to which an insurer 2006 claims a child care tax credit must be a child care facility as 2007 defined by s. 402.302 and must be licensed in accordance with s. 2008 402.305, or must be a facility providing daily care to children 2009 who are mildly ill. 2010 (b) The services of a child care facility for which an 2011 insurer claims a child care tax credit under subparagraph 2012 (2)(a)1. must be available to all employees of the insurer or 2013 must be allocated on a first-come, first-served basis, and must 2014 be used by employees of the insurer. 2015 (c) Child care payments for which an insurer claims a 2016 credit under subparagraph (2)(a)2. may not exceed the amount 2017 charged by the child care facility to other children of like age 2018 and abilities of persons not employed by the insurer. 2019 (4) APPLICATION REQUIREMENTS.—Any insurer that wishes to 2020 participate in this program must submit to the department an 2021 application for tax credit which sets forth the proposal for 2022 establishing a child care facility for the use of its employees 2023 or for payment of the cost of child care for its employees. This 2024 application must state the anticipated startup costs and the 2025 number of children to be enrolled, in the case of credit claimed 2026 under subparagraph (2)(a)1., or the number of children for whom 2027 child care costs will be paid, in the case of credit claimed 2028 under subparagraph (2)(a)2. 2029 (5) ADMINISTRATION.— 2030 (a) The Department of Revenue may adopt rules to administer 2031 this section, including rules for the approval or disapproval of 2032 proposals submitted by insurers and rules to provide for 2033 cooperative arrangements between for-profit and not-for-profit 2034 entities. 2035 (b) The executive director’s decision to approve or 2036 disapprove a proposal must be in writing, and, if the proposal 2037 is approved, the decision must state the maximum credit 2038 allowable to the insurer. 2039 (c) All approvals for the granting of the tax credit 2040 require prior verification by the Department of Children and 2041 Family Services or local licensing agency that the insurer meets 2042 the licensure requirements as defined in s. 402.302 and is 2043 currently licensed in accordance with s. 402.305, or is a 2044 facility providing daily care to children who are mildly ill. 2045 (d) Verification of the child care provider as an approved 2046 facility must be in writing and must be attached to the credit 2047 application form submitted to the Department of Revenue. 2048 (6) EXPIRATION.—This section expires June 30, 2017, except 2049 that paragraph (2)(e), which relates to carryover credits, and 2050 paragraph (2)(f), which relates to repaying tax credits in 2051 specified circumstances, do not expire on that date. 2052 Section 39. Subsection (2) of section 718.5011, Florida 2053 Statutes, is amended to read: 2054 718.5011 Ombudsman; appointment; administration.— 2055 (2) The Governor shall appoint the ombudsman. The ombudsman 2056 must be an attorney admitted to practice before the Florida 2057 Supreme Court and shall serve at the pleasure of the Governor. A 2058 vacancy in the office shall be filled in the same manner as the 2059 original appointment. An officer or full-time employee of the 2060 ombudsman’s office may not actively engage in any other business 2061 or profession that directly or indirectly relates to his or her 2062 work in the ombudsman’s office; serve as the representative of 2063 any political party, executive committee, or other governing 2064 body of a political party; serve as an executive, officer, or 2065 employee of a political party; receive remuneration for 2066 activities on behalf of any candidate for public office; or 2067 engage in soliciting votes or other activities on behalf of a 2068 candidate for public office. The ombudsman or any employee of 2069 his or her office may not become a candidate for election to 2070 public office unless he or she first resigns from his or her 2071 office or employment. 2072 Section 40. Sales tax credit for job creation.— 2073 (1) For the purposes of the credit provided in this 2074 section: 2075 (a) “Eligible business” means any lawful business located 2076 in this state. The business must demonstrate to the Department 2077 of Revenue that, on the date of application, the total number of 2078 full-time jobs defined under paragraph (d) is greater than the 2079 total number of jobs was 12 months before that date. 2080 (b) “Month” means a calendar month or the time period from 2081 any day of any month to the corresponding day of the next 2082 succeeding month or, if there is no corresponding day in the 2083 next succeeding month, the last day of the succeeding month. 2084 (c) “New employee” means a person residing in this state 2085 who begins employment with an eligible business after July 1, 2086 2012, and was not previously employed full time within the 2087 preceding 12 months by the eligible business, or a successor 2088 eligible business, claiming the credit allowed by this section. 2089 (d) “Job” means a full-time position, as consistent with 2090 terms used by the Agency for Workforce Innovation and the United 2091 States Department of Labor for purposes of unemployment 2092 compensation tax administration and employment estimation 2093 resulting directly from a business operation in this state. This 2094 term does not include a temporary construction job involved with 2095 the construction of facilities. The term also includes 2096 employment of an employee leased from an employee leasing 2097 company licensed under chapter 468, Florida Statutes, if such 2098 employee has been continuously leased to the employer for an 2099 average of at least 36 hours per week for more than 6 months. 2100 (e) “New job has been created” means that, on the date of 2101 application, the total number of full-time jobs is greater than 2102 the total number of jobs was 12 months before that date, as 2103 demonstrated to the department by a business located in the 2104 enterprise zone. 2105 2106 A person shall be deemed to be employed if the person performs 2107 duties in connection with the operations of the business on a 2108 regular, full-time basis if the person is performing such duties 2109 for an average of at least 36 hours per week each month. The 2110 person must be performing such duties at a business site located 2111 in the enterprise zone. 2112 (2)(a) Upon an affirmative showing by an eligible business 2113 to the satisfaction of the department that the requirements of 2114 this section have been met, the business shall be allowed a 2115 credit against the tax remitted under chapter 212, Florida 2116 Statutes. 2117 (b) The credit shall be computed as 20 percent of the 2118 actual monthly wages paid in this state to each new employee 2119 hired when a new job has been created. For purposes of this 2120 paragraph, monthly wages shall be computed as one-twelfth of the 2121 expected annual wages paid to such employee. The amount paid as 2122 wages to a new employee is the compensation paid to such 2123 employee who is subject to unemployment tax. The credit shall be 2124 allowed for up to 24 consecutive months, beginning with the 2125 first tax return due pursuant to s. 212.11, Florida Statutes, 2126 after approval by the department. 2127 (3) In order to claim this credit, an eligible business 2128 must file under oath with the Department of Revenue a statement 2129 that includes: 2130 (a) For each new employee for whom this credit is claimed, 2131 the employee’s name and place of residence. 2132 (b) The name and address of the eligible business. 2133 (c) The starting salary or hourly wages paid to the new 2134 employee. 2135 (d) Demonstration to the department that, on the date of 2136 application, the total number of full-time jobs defined under 2137 paragraph (1)(d) is greater than the total number of jobs was 12 2138 months before that date. 2139 (e) Within 15 working days after receipt of an application, 2140 the Department of Revenue shall review the application to 2141 determine if it contains all the information required pursuant 2142 to this subsection and meets the criteria set out in this 2143 section. 2144 (f) All applications for a credit pursuant to this section 2145 must be submitted to the Department of Revenue within 6 months 2146 after the date that the new employee is hired, except 2147 applications for credit for leased employees. Applications for 2148 credit for leased employees must be submitted to the department 2149 within 7 months after the date that the employee is leased. 2150 (4) Within 10 working days after receipt of a completed 2151 application for a credit authorized in this section, the 2152 Department of Revenue shall inform the business that the 2153 application has been approved. The credit may be taken on the 2154 first return due after receipt of approval from the Department 2155 of Revenue. 2156 (5) If the application is incomplete or insufficient to 2157 support the credit authorized in this section, the Department of 2158 Revenue shall deny the credit and notify the business of that 2159 fact. The business may reapply for this credit. 2160 (6) The credit provided in this section does not apply: 2161 (a) For any new employee who is an owner, partner, or 2162 majority stockholder of an eligible business. 2163 (b) For any new employee who is employed for any period 2164 less than 3 months. 2165 (7) The credit provided in this section is not allowed for 2166 any month in which the tax due for such period or the tax return 2167 required pursuant to s. 212.11, Florida Statutes, for such 2168 period is delinquent. 2169 (8) If an eligible business has a credit larger than the 2170 amount owed the state on the tax return for the time period in 2171 which the credit is claimed, the amount of the credit for that 2172 time period shall be the amount owed the state on that tax 2173 return. 2174 (9) A business has the responsibility to affirmatively 2175 demonstrate to the satisfaction of the department that it meets 2176 the requirements of this section. 2177 (10) Any person who fraudulently claims this credit is 2178 liable for repayment of the credit plus a mandatory penalty of 2179 100 percent of the credit plus interest at the rate provided in 2180 chapter 212, Florida Statutes, and such person commits a 2181 misdemeanor of the second degree, punishable as provided in s. 2182 775.082 or s. 775.083, Florida Statutes. 2183 (11) This section, except for subsection (10), expires June 2184 30, 2017. 2185 Section 41. For the purpose of incorporating the amendment 2186 made by this act to section 290.016, Florida Statutes, in a 2187 reference thereto, paragraph (c) of subsection (8) of section 2188 166.231, Florida Statutes, is reenacted to read: 2189 166.231 Municipalities; public service tax.— 2190 (8) 2191 (c) This subsection expires on the date specified in s. 2192 290.016 for the expiration of the Florida Enterprise Zone Act, 2193 except that any qualified business that has satisfied the 2194 requirements of this subsection before that date shall be 2195 allowed the full benefit of the exemption allowed under this 2196 subsection as if this subsection had not expired on that date. 2197 Section 42. For the purpose of incorporating the amendment 2198 made by this act to section 290.016, Florida Statutes, in a 2199 reference thereto, subsection (4) of section 193.077, Florida 2200 Statutes, is reenacted to read: 2201 193.077 Notice of new, rebuilt, or expanded property.— 2202 (4) This section expires on the date specified in s. 2203 290.016 for the expiration of the Florida Enterprise Zone Act. 2204 Section 43. For the purpose of incorporating the amendment 2205 made by this act to section 290.016, Florida Statutes, in a 2206 reference thereto, paragraph (b) of subsection (5) of section 2207 193.085, Florida Statutes, is reenacted to read: 2208 193.085 Listing all property.— 2209 (5) 2210 (b) This subsection expires on the date specified in s. 2211 290.016 for the expiration of the Florida Enterprise Zone Act. 2212 Section 44. For the purpose of incorporating the amendment 2213 made by this act to section 290.016, Florida Statutes, in a 2214 reference thereto, paragraph (b) of subsection (4) of section 2215 195.073, Florida Statutes, is reenacted to read: 2216 195.073 Classification of property.—All items required by 2217 law to be on the assessment rolls must receive a classification 2218 based upon the use of the property. The department shall 2219 promulgate uniform definitions for all classifications. The 2220 department may designate other subclassifications of property. 2221 No assessment roll may be approved by the department which does 2222 not show proper classifications. 2223 (4) 2224 (b) This subsection expires on the date specified in s. 2225 290.016 for the expiration of the Florida Enterprise Zone Act. 2226 Section 45. For the purpose of incorporating the amendment 2227 made by this act to section 290.016, Florida Statutes, in a 2228 reference thereto, paragraph (b) of subsection (1) of section 2229 195.099, Florida Statutes, is reenacted to read: 2230 195.099 Periodic review.— 2231 (1) 2232 (b) This subsection shall expire on the date specified in 2233 s. 290.016 for the expiration of the Florida Enterprise Zone 2234 Act. 2235 Section 46. For the purpose of incorporating the amendment 2236 made by this act to section 290.016, Florida Statutes, in a 2237 reference thereto, subsection (19) of section 196.012, Florida 2238 Statutes, is reenacted to read: 2239 196.012 Definitions.—For the purpose of this chapter, the 2240 following terms are defined as follows, except where the context 2241 clearly indicates otherwise: 2242 (19) “Enterprise zone” means an area designated as an 2243 enterprise zone pursuant to s. 290.0065. This subsection expires 2244 on the date specified in s. 290.016 for the expiration of the 2245 Florida Enterprise Zone Act. 2246 Section 47. For the purpose of incorporating the amendment 2247 made by this act to section 290.016, Florida Statutes, in a 2248 reference thereto, subsection (4) of section 205.022, Florida 2249 Statutes, is reenacted to read: 2250 205.022 Definitions.—When used in this chapter, the 2251 following terms and phrases shall have the meanings ascribed to 2252 them in this section, except when the context clearly indicates 2253 a different meaning: 2254 (4) “Enterprise zone” means an area designated as an 2255 enterprise zone pursuant to s. 290.0065. This subsection expires 2256 on the date specified in s. 290.016 for the expiration of the 2257 Florida Enterprise Zone Act. 2258 Section 48. For the purpose of incorporating the amendment 2259 made by this act to section 290.016, Florida Statutes, in a 2260 reference thereto, subsection (6) of section 205.054, Florida 2261 Statutes, is reenacted to read: 2262 205.054 Business tax; partial exemption for engaging in 2263 business or occupation in enterprise zone.— 2264 (6) This section expires on the date specified in s. 2265 290.016 for the expiration of the Florida Enterprise Zone Act; 2266 and a receipt may not be issued with the exemption authorized in 2267 this section for any period beginning on or after that date. 2268 Section 49. For the purpose of incorporating the amendment 2269 made by this act to section 290.016, Florida Statutes, in a 2270 reference thereto, subsection (6) of section 212.02, Florida 2271 Statutes, is reenacted to read: 2272 212.02 Definitions.—The following terms and phrases when 2273 used in this chapter have the meanings ascribed to them in this 2274 section, except where the context clearly indicates a different 2275 meaning: 2276 (6) “Enterprise zone” means an area of the state designated 2277 pursuant to s. 290.0065. This subsection expires on the date 2278 specified in s. 290.016 for the expiration of the Florida 2279 Enterprise Zone Act. 2280 Section 50. For the purpose of incorporating the amendment 2281 made by this act to section 290.016, Florida Statutes, in a 2282 reference thereto, paragraph (g) of subsection (5) of section 2283 212.08, Florida Statutes, is reenacted to read: 2284 212.08 Sales, rental, use, consumption, distribution, and 2285 storage tax; specified exemptions.—The sale at retail, the 2286 rental, the use, the consumption, the distribution, and the 2287 storage to be used or consumed in this state of the following 2288 are hereby specifically exempt from the tax imposed by this 2289 chapter. 2290 (5) EXEMPTIONS; ACCOUNT OF USE.— 2291 (g) Building materials used in the rehabilitation of real 2292 property located in an enterprise zone.— 2293 1. Building materials used in the rehabilitation of real 2294 property located in an enterprise zone are exempt from the tax 2295 imposed by this chapter upon an affirmative showing to the 2296 satisfaction of the department that the items have been used for 2297 the rehabilitation of real property located in an enterprise 2298 zone. Except as provided in subparagraph 2., this exemption 2299 inures to the owner, lessee, or lessor at the time the real 2300 property is rehabilitated, but only through a refund of 2301 previously paid taxes. To receive a refund pursuant to this 2302 paragraph, the owner, lessee, or lessor of the rehabilitated 2303 real property must file an application under oath with the 2304 governing body or enterprise zone development agency having 2305 jurisdiction over the enterprise zone where the business is 2306 located, as applicable. A single application for a refund may be 2307 submitted for multiple, contiguous parcels that were part of a 2308 single parcel that was divided as part of the rehabilitation of 2309 the property. All other requirements of this paragraph apply to 2310 each parcel on an individual basis. The application must 2311 include: 2312 a. The name and address of the person claiming the refund. 2313 b. An address and assessment roll parcel number of the 2314 rehabilitated real property for which a refund of previously 2315 paid taxes is being sought. 2316 c. A description of the improvements made to accomplish the 2317 rehabilitation of the real property. 2318 d. A copy of a valid building permit issued by the county 2319 or municipal building department for the rehabilitation of the 2320 real property. 2321 e. A sworn statement, under penalty of perjury, from the 2322 general contractor licensed in this state with whom the 2323 applicant contracted to make the improvements necessary to 2324 rehabilitate the real property, which lists the building 2325 materials used to rehabilitate the real property, the actual 2326 cost of the building materials, and the amount of sales tax paid 2327 in this state on the building materials. If a general contractor 2328 was not used, the applicant, not a general contractor, shall 2329 make the sworn statement required by this sub-subparagraph. 2330 Copies of the invoices that evidence the purchase of the 2331 building materials used in the rehabilitation and the payment of 2332 sales tax on the building materials must be attached to the 2333 sworn statement provided by the general contractor or by the 2334 applicant. Unless the actual cost of building materials used in 2335 the rehabilitation of real property and the payment of sales 2336 taxes is documented by a general contractor or by the applicant 2337 in this manner, the cost of the building materials is deemed to 2338 be an amount equal to 40 percent of the increase in assessed 2339 value for ad valorem tax purposes. 2340 f. The identifying number assigned pursuant to s. 290.0065 2341 to the enterprise zone in which the rehabilitated real property 2342 is located. 2343 g. A certification by the local building code inspector 2344 that the improvements necessary to rehabilitate the real 2345 property are substantially completed. 2346 h. A statement of whether the business is a small business 2347 as defined by s. 288.703. 2348 i. If applicable, the name and address of each permanent 2349 employee of the business, including, for each employee who is a 2350 resident of an enterprise zone, the identifying number assigned 2351 pursuant to s. 290.0065 to the enterprise zone in which the 2352 employee resides. 2353 2. This exemption inures to a municipality, county, other 2354 governmental unit or agency, or nonprofit community-based 2355 organization through a refund of previously paid taxes if the 2356 building materials used in the rehabilitation are paid for from 2357 the funds of a community development block grant, State Housing 2358 Initiatives Partnership Program, or similar grant or loan 2359 program. To receive a refund, a municipality, county, other 2360 governmental unit or agency, or nonprofit community-based 2361 organization must file an application that includes the same 2362 information required in subparagraph 1. In addition, the 2363 application must include a sworn statement signed by the chief 2364 executive officer of the municipality, county, other 2365 governmental unit or agency, or nonprofit community-based 2366 organization seeking a refund which states that the building 2367 materials for which a refund is sought were funded by a 2368 community development block grant, State Housing Initiatives 2369 Partnership Program, or similar grant or loan program. 2370 3. Within 10 working days after receipt of an application, 2371 the governing body or enterprise zone development agency shall 2372 review the application to determine if it contains all the 2373 information required by subparagraph 1. or subparagraph 2. and 2374 meets the criteria set out in this paragraph. The governing body 2375 or agency shall certify all applications that contain the 2376 required information and are eligible to receive a refund. If 2377 applicable, the governing body or agency shall also certify if 2378 20 percent of the employees of the business are residents of an 2379 enterprise zone, excluding temporary and part-time employees. 2380 The certification must be in writing, and a copy of the 2381 certification shall be transmitted to the executive director of 2382 the department. The applicant is responsible for forwarding a 2383 certified application to the department within the time 2384 specified in subparagraph 4. 2385 4. An application for a refund must be submitted to the 2386 department within 6 months after the rehabilitation of the 2387 property is deemed to be substantially completed by the local 2388 building code inspector or by November 1 after the rehabilitated 2389 property is first subject to assessment. 2390 5. Only one exemption through a refund of previously paid 2391 taxes for the rehabilitation of real property is permitted for 2392 any single parcel of property unless there is a change in 2393 ownership, a new lessor, or a new lessee of the real property. A 2394 refund may not be granted unless the amount to be refunded 2395 exceeds $500. A refund may not exceed the lesser of 97 percent 2396 of the Florida sales or use tax paid on the cost of the building 2397 materials used in the rehabilitation of the real property as 2398 determined pursuant to sub-subparagraph 1.e. or $5,000, or, if 2399 at least 20 percent of the employees of the business are 2400 residents of an enterprise zone, excluding temporary and part 2401 time employees, the amount of refund may not exceed the lesser 2402 of 97 percent of the sales tax paid on the cost of the building 2403 materials or $10,000. A refund shall be made within 30 days 2404 after formal approval by the department of the application for 2405 the refund. 2406 6. The department shall adopt rules governing the manner 2407 and form of refund applications and may establish guidelines as 2408 to the requisites for an affirmative showing of qualification 2409 for exemption under this paragraph. 2410 7. The department shall deduct an amount equal to 10 2411 percent of each refund granted under this paragraph from the 2412 amount transferred into the Local Government Half-cent Sales Tax 2413 Clearing Trust Fund pursuant to s. 212.20 for the county area in 2414 which the rehabilitated real property is located and shall 2415 transfer that amount to the General Revenue Fund. 2416 8. For the purposes of the exemption provided in this 2417 paragraph, the term: 2418 a. “Building materials” means tangible personal property 2419 that becomes a component part of improvements to real property. 2420 b. “Real property” has the same meaning as provided in s. 2421 192.001(12), except that the term does not include a condominium 2422 parcel or condominium property as defined in s. 718.103. 2423 c. “Rehabilitation of real property” means the 2424 reconstruction, renovation, restoration, rehabilitation, 2425 construction, or expansion of improvements to real property. 2426 d. “Substantially completed” has the same meaning as 2427 provided in s. 192.042(1). 2428 9. This paragraph expires on the date specified in s. 2429 290.016 for the expiration of the Florida Enterprise Zone Act. 2430 Section 51. For the purpose of incorporating the amendment 2431 made by this act to section 290.016, Florida Statutes, in a 2432 reference thereto, subsection (12) of section 212.096, Florida 2433 Statutes, is reenacted to read: 2434 212.096 Sales, rental, storage, use tax; enterprise zone 2435 jobs credit against sales tax.— 2436 (12) This section, except for subsection (11), expires on 2437 the date specified in s. 290.016 for the expiration of the 2438 Florida Enterprise Zone Act. 2439 Section 52. For the purpose of incorporating the amendment 2440 made by this act to section 290.016, Florida Statutes, in 2441 references thereto, paragraph (c) of subsection (6) and 2442 paragraph (c) of subsection (7) of section 220.02, Florida 2443 Statutes, are reenacted to read: 2444 220.02 Legislative intent.— 2445 (6) 2446 (c) This subsection expires on the date specified in s. 2447 290.016 for the expiration of the Florida Enterprise Zone Act. 2448 (7) 2449 (c) This subsection expires on the date specified in s. 2450 290.016 for the expiration of the Florida Enterprise Zone Act. 2451 Section 53. For the purpose of incorporating the amendment 2452 made by this act to section 290.016, Florida Statutes, in 2453 references thereto, subsection (1) of section 220.03, Florida 2454 Statutes, is reenacted to read: 2455 220.03 Definitions.— 2456 (1) SPECIFIC TERMS.—When used in this code, and when not 2457 otherwise distinctly expressed or manifestly incompatible with 2458 the intent thereof, the following terms shall have the following 2459 meanings: 2460 (a) “Ad valorem taxes paid” means 96 percent of property 2461 taxes levied for operating purposes and does not include 2462 interest, penalties, or discounts foregone. In addition, the 2463 term “ad valorem taxes paid,” for purposes of the credit in s. 2464 220.182, means the ad valorem tax paid on new or additional real 2465 or personal property acquired to establish a new business or 2466 facilitate a business expansion, including pollution and waste 2467 control facilities, or any part thereof, and including one or 2468 more buildings or other structures, machinery, fixtures, and 2469 equipment. This paragraph expires on the date specified in s. 2470 290.016 for the expiration of the Florida Enterprise Zone Act. 2471 (b) “Affiliated group of corporations” means two or more 2472 corporations which constitute an affiliated group of 2473 corporations as defined in s. 1504(a) of the Internal Revenue 2474 Code. 2475 (c) “Business” or “business firm” means any business entity 2476 authorized to do business in this state as defined in paragraph 2477 (e), and any bank or savings and loan association as defined in 2478 s. 220.62, subject to the tax imposed by the provisions of this 2479 chapter. This paragraph expires on the date specified in s. 2480 290.016 for the expiration of the Florida Enterprise Zone Act. 2481 (d) “Community contribution” means the grant by a business 2482 firm of any of the following items: 2483 1. Cash or other liquid assets. 2484 2. Real property. 2485 3. Goods or inventory. 2486 4. Other physical resources as identified by the 2487 department. 2488 2489 This paragraph expires on the date specified in s. 290.016 for 2490 the expiration of the Florida Enterprise Zone Act. 2491 (e) “Corporation” includes all domestic corporations; 2492 foreign corporations qualified to do business in this state or 2493 actually doing business in this state; joint-stock companies; 2494 limited liability companies, under chapter 608; common-law 2495 declarations of trust, under chapter 609; corporations not for 2496 profit, under chapter 617; agricultural cooperative marketing 2497 associations, under chapter 618; professional service 2498 corporations, under chapter 621; foreign unincorporated 2499 associations, under chapter 622; private school corporations, 2500 under chapter 623; foreign corporations not for profit which are 2501 carrying on their activities in this state; and all other 2502 organizations, associations, legal entities, and artificial 2503 persons which are created by or pursuant to the statutes of this 2504 state, the United States, or any other state, territory, 2505 possession, or jurisdiction. The term “corporation” does not 2506 include proprietorships, even if using a fictitious name; 2507 partnerships of any type, as such; limited liability companies 2508 that are taxable as partnerships for federal income tax 2509 purposes; state or public fairs or expositions, under chapter 2510 616; estates of decedents or incompetents; testamentary trusts; 2511 or private trusts. 2512 (f) “Department” means the Department of Revenue of this 2513 state. 2514 (g) “Director” means the executive director of the 2515 Department of Revenue and, when there has been an appropriate 2516 delegation of authority, the executive director’s delegate. 2517 (h) “Earned,” “accrued,” “paid,” or “incurred” shall be 2518 construed according to the method of accounting upon the basis 2519 of which a taxpayer’s income is computed under this code. 2520 (i) “Emergency,” as used in s. 220.02 and in paragraph (u) 2521 of this subsection, means occurrence of widespread or severe 2522 damage, injury, or loss of life or property proclaimed pursuant 2523 to s. 14.022 or declared pursuant to s. 252.36. This paragraph 2524 expires on the date specified in s. 290.016 for the expiration 2525 of the Florida Enterprise Zone Act. 2526 (j) “Enterprise zone” means an area in the state designated 2527 pursuant to s. 290.0065. This paragraph expires on the date 2528 specified in s. 290.016 for the expiration of the Florida 2529 Enterprise Zone Act. 2530 (k) “Expansion of an existing business,” for the purposes 2531 of the enterprise zone property tax credit, means any business 2532 entity authorized to do business in this state as defined in 2533 paragraph (e), and any bank or savings and loan association as 2534 defined in s. 220.62, subject to the tax imposed by the 2535 provisions of this chapter, located in an enterprise zone, which 2536 expands by or through additions to real and personal property 2537 and which establishes five or more new jobs to employ five or 2538 more additional full-time employees at such location. This 2539 paragraph expires on the date specified in s. 290.016 for the 2540 expiration of the Florida Enterprise Zone Act. 2541 (l) “Fiscal year” means an accounting period of 12 months 2542 or less ending on the last day of any month other than December 2543 or, in the case of a taxpayer with an annual accounting period 2544 of 52-53 weeks under s. 441(f) of the Internal Revenue Code, the 2545 period determined under that subsection. 2546 (m) “Includes” or “including,” when used in a definition 2547 contained in this code, shall not be deemed to exclude other 2548 things otherwise within the meaning of the term defined. 2549 (n) “Internal Revenue Code” means the United States 2550 Internal Revenue Code of 1986, as amended and in effect on 2551 January 1, 2011, except as provided in subsection (3). 2552 (o) “Local government” means any county or incorporated 2553 municipality in the state. This paragraph expires on the date 2554 specified in s. 290.016 for the expiration of the Florida 2555 Enterprise Zone Act. 2556 (p) “New business,” for the purposes of the enterprise zone 2557 property tax credit, means any business entity authorized to do 2558 business in this state as defined in paragraph (e), or any bank 2559 or savings and loan association as defined in s. 220.62, subject 2560 to the tax imposed by the provisions of this chapter, first 2561 beginning operations on a site located in an enterprise zone and 2562 clearly separate from any other commercial or industrial 2563 operations owned by the same entity, bank, or savings and loan 2564 association and which establishes five or more new jobs to 2565 employ five or more additional full-time employees at such 2566 location. This paragraph expires on the date specified in s. 2567 290.016 for the expiration of the Florida Enterprise Zone Act. 2568 (q) “New employee,” for the purposes of the enterprise zone 2569 jobs credit, means a person residing in an enterprise zone or a 2570 participant in the welfare transition program who is employed at 2571 a business located in an enterprise zone who begins employment 2572 in the operations of the business after July 1, 1995, and who 2573 has not been previously employed full time within the preceding 2574 12 months by the business or a successor business claiming the 2575 credit pursuant to s. 220.181. A person shall be deemed to be 2576 employed by such a business if the person performs duties in 2577 connection with the operations of the business on a full-time 2578 basis, provided she or he is performing such duties for an 2579 average of at least 36 hours per week each month. The person 2580 must be performing such duties at a business site located in an 2581 enterprise zone. This paragraph expires on the date specified in 2582 s. 290.016 for the expiration of the Florida Enterprise Zone 2583 Act. 2584 (r) “Nonbusiness income” means rents and royalties from 2585 real or tangible personal property, capital gains, interest, 2586 dividends, and patent and copyright royalties, to the extent 2587 that they do not arise from transactions and activities in the 2588 regular course of the taxpayer’s trade or business. The term 2589 “nonbusiness income” does not include income from tangible and 2590 intangible property if the acquisition, management, and 2591 disposition of the property constitute integral parts of the 2592 taxpayer’s regular trade or business operations, or any amounts 2593 which could be included in apportionable income without 2594 violating the due process clause of the United States 2595 Constitution. For purposes of this definition, “income” means 2596 gross receipts less all expenses directly or indirectly 2597 attributable thereto. Functionally related dividends are 2598 presumed to be business income. 2599 (s) “Partnership” includes a syndicate, group, pool, joint 2600 venture, or other unincorporated organization through or by 2601 means of which any business, financial operation, or venture is 2602 carried on, including a limited partnership; and the term 2603 “partner” includes a member having a capital or a profits 2604 interest in a partnership. 2605 (t) “Project” means any activity undertaken by an eligible 2606 sponsor, as defined in s. 220.183(2)(c), which is designed to 2607 construct, improve, or substantially rehabilitate housing that 2608 is affordable to low-income or very-low-income households as 2609 defined in s. 420.9071(19) and (28); designed to provide 2610 commercial, industrial, or public resources and facilities; or 2611 designed to improve entrepreneurial and job-development 2612 opportunities for low-income persons. A project may be the 2613 investment necessary to increase access to high-speed broadband 2614 capability in rural communities with enterprise zones, including 2615 projects that result in improvements to communications assets 2616 that are owned by a business. A project may include the 2617 provision of museum educational programs and materials that are 2618 directly related to any project approved between January 1, 2619 1996, and December 31, 1999, and located in an enterprise zone 2620 designated pursuant to s. 290.0065. This paragraph does not 2621 preclude projects that propose to construct or rehabilitate low 2622 income or very-low-income housing on scattered sites. With 2623 respect to housing, contributions may be used to pay the 2624 following eligible project-related activities: 2625 1. Project development, impact, and management fees for 2626 low-income or very-low-income housing projects; 2627 2. Down payment and closing costs for eligible persons, as 2628 defined in s. 420.9071(19) and (28); 2629 3. Administrative costs, including housing counseling and 2630 marketing fees, not to exceed 10 percent of the community 2631 contribution, directly related to low-income or very-low-income 2632 projects; and 2633 4. Removal of liens recorded against residential property 2634 by municipal, county, or special-district local governments when 2635 satisfaction of the lien is a necessary precedent to the 2636 transfer of the property to an eligible person, as defined in s. 2637 420.9071(19) and (28), for the purpose of promoting home 2638 ownership. Contributions for lien removal must be received from 2639 a nonrelated third party. 2640 2641 The provisions of this paragraph shall expire and be void on 2642 June 30, 2015. 2643 (u) “Rebuilding of an existing business” means replacement 2644 or restoration of real or tangible property destroyed or damaged 2645 in an emergency, as defined in paragraph (i), after July 1, 2646 1995, in an enterprise zone, by a business entity authorized to 2647 do business in this state as defined in paragraph (e), or a bank 2648 or savings and loan association as defined in s. 220.62, subject 2649 to the tax imposed by the provisions of this chapter, located in 2650 the enterprise zone. This paragraph expires on the date 2651 specified in s. 290.016 for the expiration of the Florida 2652 Enterprise Zone Act. 2653 (v) “Regulations” includes rules promulgated, and forms 2654 prescribed, by the department. 2655 (w) “Returns” includes declarations of estimated tax 2656 required under this code. 2657 (x) “State,” when applied to a jurisdiction other than 2658 Florida, means any state of the United States, the District of 2659 Columbia, the Commonwealth of Puerto Rico, any territory or 2660 possession of the United States, and any foreign country, or any 2661 political subdivision of any of the foregoing. 2662 (y) “Taxable year” means the calendar or fiscal year upon 2663 the basis of which net income is computed under this code, 2664 including, in the case of a return made for a fractional part of 2665 a year, the period for which such return is made. 2666 (z) “Taxpayer” means any corporation subject to the tax 2667 imposed by this code, and includes all corporations for which a 2668 consolidated return is filed under s. 220.131. However, 2669 “taxpayer” does not include a corporation having no individuals 2670 (including individuals employed by an affiliate) receiving 2671 compensation in this state as defined in s. 220.15 when the only 2672 property owned or leased by said corporation (including an 2673 affiliate) in this state is located at the premises of a printer 2674 with which it has contracted for printing, if such property 2675 consists of the final printed product, property which becomes a 2676 part of the final printed product, or property from which the 2677 printed product is produced. 2678 (aa) “Functionally related dividends” include the following 2679 types of dividends: 2680 1. Those received from a subsidiary of which the voting 2681 stock is more than 50 percent owned or controlled by the 2682 taxpayer or members of its affiliated group and which is engaged 2683 in the same general line of business. 2684 2. Those received from any corporation which is either a 2685 significant source of supply for the taxpayer or its affiliated 2686 group or a significant purchaser of the output of the taxpayer 2687 or its affiliated group, or which sells a significant part of 2688 its output or obtains a significant part of its raw materials or 2689 input from the taxpayer or its affiliated group. “Significant” 2690 means an amount of 15 percent or more. 2691 3. Those resulting from the investment of working capital 2692 or some other purpose in furtherance of the taxpayer or its 2693 affiliated group. 2694 2695 However, dividends not otherwise subject to tax under this 2696 chapter are excluded. 2697 (bb) “Child care facility startup costs” means expenditures 2698 for substantial renovation, equipment, including playground 2699 equipment and kitchen appliances and cooking equipment, real 2700 property, including land and improvements, and for reduction of 2701 debt, made in connection with a child care facility as defined 2702 by s. 402.302, or any facility providing daily care to children 2703 who are mildly ill, which is located in this state on the 2704 taxpayer’s premises and used by the employees of the taxpayer. 2705 (cc) “Operation of a child care facility” means operation 2706 of a child care facility as defined by s. 402.302, or any 2707 facility providing daily care to children who are mildly ill, 2708 which is located in this state within 5 miles of at least one 2709 place of business of the taxpayer and which is used by the 2710 employees of the taxpayer. 2711 (dd) “Citrus processing company” means a corporation which, 2712 during the 60-month period ending on December 31, 1997, had 2713 derived more than 50 percent of its total gross receipts from 2714 the processing of citrus products and the manufacture of juices. 2715 (ee) “New job has been created” means that, on the date of 2716 application, the total number of full-time jobs is greater than 2717 the total was 12 months prior to that date, as demonstrated to 2718 the department by a business located in the enterprise zone. 2719 (ff) “Job” means a full-time position, as consistent with 2720 terms used by the Department of Economic Opportunity and the 2721 United States Department of Labor for purposes of unemployment 2722 compensation tax administration and employment estimation 2723 resulting directly from business operations in this state. The 2724 term may not include a temporary construction job involved with 2725 the construction of facilities or any job that has previously 2726 been included in any application for tax credits under s. 2727 212.096. The term also includes employment of an employee leased 2728 from an employee leasing company licensed under chapter 468 if 2729 the employee has been continuously leased to the employer for an 2730 average of at least 36 hours per week for more than 6 months. 2731 Section 54. For the purpose of incorporating the amendment 2732 made by this act to section 290.016, Florida Statutes, in 2733 references thereto, paragraph (a) of subsection (1) of section 2734 220.13, Florida Statutes, is reenacted to read: 2735 220.13 “Adjusted federal income” defined.— 2736 (1) The term “adjusted federal income” means an amount 2737 equal to the taxpayer’s taxable income as defined in subsection 2738 (2), or such taxable income of more than one taxpayer as 2739 provided in s. 220.131, for the taxable year, adjusted as 2740 follows: 2741 (a) Additions.—There shall be added to such taxable income: 2742 1. The amount of any tax upon or measured by income, 2743 excluding taxes based on gross receipts or revenues, paid or 2744 accrued as a liability to the District of Columbia or any state 2745 of the United States which is deductible from gross income in 2746 the computation of taxable income for the taxable year. 2747 2. The amount of interest which is excluded from taxable 2748 income under s. 103(a) of the Internal Revenue Code or any other 2749 federal law, less the associated expenses disallowed in the 2750 computation of taxable income under s. 265 of the Internal 2751 Revenue Code or any other law, excluding 60 percent of any 2752 amounts included in alternative minimum taxable income, as 2753 defined in s. 55(b)(2) of the Internal Revenue Code, if the 2754 taxpayer pays tax under s. 220.11(3). 2755 3. In the case of a regulated investment company or real 2756 estate investment trust, an amount equal to the excess of the 2757 net long-term capital gain for the taxable year over the amount 2758 of the capital gain dividends attributable to the taxable year. 2759 4. That portion of the wages or salaries paid or incurred 2760 for the taxable year which is equal to the amount of the credit 2761 allowable for the taxable year under s. 220.181. This 2762 subparagraph shall expire on the date specified in s. 290.016 2763 for the expiration of the Florida Enterprise Zone Act. 2764 5. That portion of the ad valorem school taxes paid or 2765 incurred for the taxable year which is equal to the amount of 2766 the credit allowable for the taxable year under s. 220.182. This 2767 subparagraph shall expire on the date specified in s. 290.016 2768 for the expiration of the Florida Enterprise Zone Act. 2769 6. The amount taken as a credit under s. 220.195 which is 2770 deductible from gross income in the computation of taxable 2771 income for the taxable year. 2772 7. That portion of assessments to fund a guaranty 2773 association incurred for the taxable year which is equal to the 2774 amount of the credit allowable for the taxable year. 2775 8. In the case of a nonprofit corporation which holds a 2776 pari-mutuel permit and which is exempt from federal income tax 2777 as a farmers’ cooperative, an amount equal to the excess of the 2778 gross income attributable to the pari-mutuel operations over the 2779 attributable expenses for the taxable year. 2780 9. The amount taken as a credit for the taxable year under 2781 s. 220.1895. 2782 10. Up to nine percent of the eligible basis of any 2783 designated project which is equal to the credit allowable for 2784 the taxable year under s. 220.185. 2785 11. The amount taken as a credit for the taxable year under 2786 s. 220.1875. The addition in this subparagraph is intended to 2787 ensure that the same amount is not allowed for the tax purposes 2788 of this state as both a deduction from income and a credit 2789 against the tax. This addition is not intended to result in 2790 adding the same expense back to income more than once. 2791 12. The amount taken as a credit for the taxable year under 2792 s. 220.192. 2793 13. The amount taken as a credit for the taxable year under 2794 s. 220.193. 2795 14. Any portion of a qualified investment, as defined in s. 2796 288.9913, which is claimed as a deduction by the taxpayer and 2797 taken as a credit against income tax pursuant to s. 288.9916. 2798 15. The costs to acquire a tax credit pursuant to s. 2799 288.1254(5) that are deducted from or otherwise reduce federal 2800 taxable income for the taxable year. 2801 16. The amount taken as a credit for the taxable year 2802 pursuant to s. 220.194. 2803 17. The amount taken as a credit for the taxable year under 2804 s. 220.196. The addition in this subparagraph is intended to 2805 ensure that the same amount is not allowed for the tax purposes 2806 of this state as both a deduction from income and a credit 2807 against the tax. The addition is not intended to result in 2808 adding the same expense back to income more than once. 2809 Section 55. For the purpose of incorporating the amendment 2810 made by this act to section 290.016, Florida Statutes, in a 2811 reference thereto, subsection (9) of section 220.181, Florida 2812 Statutes, is reenacted to read: 2813 220.181 Enterprise zone jobs credit.— 2814 (9) This section, except paragraph (1)(c) and subsection 2815 (8), expires on the date specified in s. 290.016 for the 2816 expiration of the Florida Enterprise Zone Act, and a business 2817 may not begin claiming the enterprise zone jobs credit after 2818 that date; however, the expiration of this section does not 2819 affect the operation of any credit for which a business has 2820 qualified under this section before that date, or any 2821 carryforward of unused credit amounts as provided in paragraph 2822 (1)(c). 2823 Section 56. For the purpose of incorporating the amendment 2824 made by this act to section 290.016, Florida Statutes, in a 2825 reference thereto, subsection (14) of section 220.182, Florida 2826 Statutes, is reenacted to read: 2827 220.182 Enterprise zone property tax credit.— 2828 (14) This section expires on the date specified in s. 2829 290.016 for the expiration of the Florida Enterprise Zone Act, 2830 and a business may not begin claiming the enterprise zone 2831 property tax credit after that date; however, the expiration of 2832 this section does not affect the operation of any credit for 2833 which a business has qualified under this section before that 2834 date, or any carryforward of unused credit amounts as provided 2835 in paragraph (1)(b). 2836 Section 57. This act shall take effect July 1, 2012.