Florida Senate - 2020                                    SB 1612
       
       
        
       By Senator Powell
       
       
       
       
       
       30-01847-20                                           20201612__
    1                        A bill to be entitled                      
    2         An act relating to opportunity zones; reviving,
    3         readopting, and amending s. 290.001, F.S.; renaming
    4         the Florida Enterprise Zone Act as the Florida
    5         Opportunity Zone Act; reviving and readopting s.
    6         290.002, F.S.; providing legislative findings;
    7         reviving, readopting, and amending s. 290.003, F.S.;
    8         conforming provisions to changes made by the act;
    9         reviving, readopting, and amending s. 290.004, F.S.;
   10         revising definitions; defining the term “opportunity
   11         zone”; creating s. 290.00552, F.S.; providing an
   12         approval procedure allowing certain opportunity zones
   13         to receive certain state incentives; specifying the
   14         documents that a governing body or bodies must provide
   15         to the Department of Economic Opportunity; reviving,
   16         readopting, and amending s. 290.0056, F.S.; requiring
   17         a county or municipality to create an opportunity zone
   18         development agency; specifying procedures for
   19         appointing a board of commissioners; specifying how
   20         board business is to be conducted; specifying powers
   21         and responsibilities of the agency; providing powers
   22         and responsibilities of the governing body as the
   23         managing agent; authorizing the agency to invest in
   24         community investment corporations under certain
   25         circumstances and for specific purposes; requiring the
   26         agency to submit an annual report to the department;
   27         reviving, readopting, and amending s. 290.0066, F.S.;
   28         specifying conditions under which the department may
   29         revoke state incentives authorized for an opportunity
   30         zone; specifying conditions under which an automatic
   31         revocation may occur; specifying that a decision to
   32         rescind approval of incentives is subject to ch. 120,
   33         F.S.; reviving, readopting, and amending s. 290.007,
   34         F.S.; specifying the state incentives available for
   35         opportunity zones; reviving, readopting, and amending
   36         s. 290.012, F.S.; providing that certain enterprise
   37         zones may still receive certain state incentives for a
   38         specified amount of time; reviving, readopting, and
   39         amending s. 290.0135, F.S.; authorizing local
   40         governments to review their ordinances to encourage
   41         the economic viability and profitability of business
   42         and commerce in opportunity zones; reviving,
   43         readopting, and amending s. 290.014, F.S.; requiring
   44         the Department of Revenue to submit an annual report
   45         to the Department of Economic Opportunity concerning
   46         state incentives; repealing s. 290.016, F.S., relating
   47         to an obsolete repeal date for the Enterprise Zone
   48         Act; amending s. 163.2514, F.S.; requiring a governing
   49         body and the Department of Revenue to use certain data
   50         when determining whether an area suffers from
   51         pervasive poverty, unemployment, and general distress;
   52         amending s. 288.0659, F.S.; requiring the Department
   53         of Economic Opportunity to use certain data when
   54         determining whether an area suffers from pervasive
   55         poverty, unemployment, and general distress; amending
   56         ss. 212.08, 212.096, 220.181, 220.182, 159.803,
   57         163.503, 163.522, 166.231, 159.27, 193.077, 193.085,
   58         195.073, 195.099, 196.012, 196.1995, 205.022, 205.054,
   59         212.02, 220.02, 220.03, 220.13, 288.076, 288.106,
   60         288.907, 288.1089, 288.1175, 290.00710, 290.0072,
   61         290.00725, 290.00726, 290.00727, 290.00728, 290.00729,
   62         290.0073, 290.00731, 290.0074, 290.0077, 339.2821,
   63         339.63, and 624.5105, F.S.; conforming provisions to
   64         changes made by the act; reenacting s. 196.1996, F.S.,
   65         relating to specific ad valorem tax exemptions in
   66         effect on a specified date; repealing s. 290.06561,
   67         F.S., relating to the designation of a rural
   68         enterprise zone as a catalyst site; preserving certain
   69         enterprise zone boundaries for a specified purpose;
   70         providing an exception; providing a directive to the
   71         Division of Law Revision; providing an effective date.
   72          
   73  Be It Enacted by the Legislature of the State of Florida:
   74  
   75         Section 1. Notwithstanding the repeal scheduled in section
   76  11 of chapter 2005-287, Laws of Florida, which occurred on
   77  December 31, 2015, section 290.001, Florida Statutes, is
   78  revived, readopted, and amended to read:
   79         290.001 Florida Opportunity Enterprise Zone Act; popular
   80  name.—Sections 290.001-290.014 290.001-290.016 may be cited as
   81  the “Florida Opportunity Enterprise Zone Act.”
   82         Section 2. Notwithstanding the repeal scheduled in section
   83  11 of chapter 2005-287, Laws of Florida, which occurred on
   84  December 31, 2015, section 290.002, Florida Statutes, is revived
   85  and readopted to read:
   86         290.002 Legislative findings.—It is hereby found and
   87  declared that:
   88         (1) Within the communities of this state, there exist areas
   89  that chronically display extreme and unacceptable levels of
   90  unemployment, physical deterioration, and economic
   91  disinvestment.
   92         (2) Each such area is a blight on the community as a whole,
   93  tarnishes the image and reputation of the community in the eyes
   94  of its residents, and reduces the desirability of the community
   95  as a place to visit and live.
   96         (3) Such severely distressed areas have high crime rates
   97  and provide environments detrimental to the physical and
   98  emotional health of their residents.
   99         (4) The revitalization and redevelopment of each such area
  100  for the ultimate benefit of its residents and the community as a
  101  whole is of critical importance to the individual community and
  102  to this state.
  103         (5) The resources of all levels of government are
  104  insufficient, and often inappropriate, to undertake successfully
  105  the massive task of restoring the social and economic
  106  productivity of such areas.
  107         (6) The ultimate revitalization of such areas can occur
  108  only if the private sector can be induced to invest its own
  109  resources in productive enterprises that rebuild the industrial
  110  and commercial viability of the areas and provide jobs for
  111  residents of the areas.
  112         (7) In order to provide the private sector with the
  113  necessary incentives to invest in such distressed areas,
  114  governments at all levels should seek ways to relax or eliminate
  115  fiscal and regulatory constraints and should seek to identify
  116  supportive actions that facilitate business investment in such
  117  distressed areas and overcome business objections to distressed
  118  area site locations.
  119         Section 3. Notwithstanding the repeal scheduled in section
  120  11 of chapter 2005-287, Laws of Florida, which occurred on
  121  December 31, 2015, section 290.003, Florida Statutes, is
  122  revived, readopted, and amended to read:
  123         290.003 Policy and purpose.—It is the policy of this state
  124  to provide the necessary means to assist local communities,
  125  their residents, and the private sector in creating the proper
  126  economic and social environment to induce the investment of
  127  private resources in productive business enterprises located in
  128  severely distressed areas and to provide jobs for residents of
  129  such areas. In achieving this objective, the state will seek to
  130  provide appropriate investments, tax benefits, and regulatory
  131  relief of sufficient importance to encourage the business
  132  community to commit its financial participation. The purpose of
  133  ss. 290.001-290.014 ss. 290.001-290.016 is to establish a
  134  process that clearly identifies such severely distressed areas
  135  and provides incentives by both the state and local government
  136  to induce private investment in such areas. The Legislature,
  137  therefore, declares the revitalization of opportunity enterprise
  138  zones, through the concerted efforts of government and the
  139  private sector, to be a public purpose.
  140         Section 4. Notwithstanding the repeal scheduled in section
  141  11 of chapter 2005-287, Laws of Florida, which occurred on
  142  December 31, 2015, section 290.004, Florida Statutes, is
  143  revived, readopted, and amended to read:
  144         290.004 Definitions relating to Florida Opportunity
  145  Enterprise Zone Act.—As used in ss. 290.001-290.014 290.001
  146  290.016:
  147         (1) “Community investment corporation” means a black
  148  business investment corporation, a certified development
  149  corporation, a small business investment corporation, or other
  150  similar entity incorporated under Florida law that has limited
  151  its investment policy to making investments solely in minority
  152  business enterprises.
  153         (2) “Department” means the Department of Economic
  154  Opportunity.
  155         (3) “Governing body” means the council or other legislative
  156  body charged with governing the county or municipality.
  157         (4) “Minority business enterprise” has the same meaning as
  158  provided in s. 288.703.
  159         (5) “Opportunity zone” means any low-income census tract in
  160  this state which was certified by the United States Department
  161  of the Treasury on June 14, 2018, as a “qualified opportunity
  162  zone” under s. 1400Z-1(b)(1)(B) of the Internal Revenue Code
  163  “Rural enterprise zone” means an enterprise zone that is
  164  nominated by a county having a population of 75,000 or fewer, or
  165  a county having a population of 100,000 or fewer which is
  166  contiguous to a county having a population of 75,000 or fewer,
  167  or by a municipality in such a county, or by such a county and
  168  one or more municipalities. An enterprise zone designated in
  169  accordance with s. 290.0065(5)(b) is considered to be a rural
  170  enterprise zone.
  171         (6) “Small business” has the same meaning as provided in s.
  172  288.703.
  173         Section 5. Section 290.00552, Florida Statutes, is created
  174  to read:
  175         290.00552Approval procedure.—
  176         (1)Any county or municipality, or a county and one or more
  177  municipalities together, may apply to the department for
  178  approval for the zone to receive state incentives under s.
  179  290.007. The governing body or bodies must provide the
  180  department with the following:
  181         (a)A copy of a resolution adopted by the governing body or
  182  bodies which documents that an opportunity zone development
  183  agency has been created pursuant to s. 290.0056.
  184         (b)A copy of an adopted strategic plan. At a minimum, the
  185  plan must:
  186         1.Briefly describe each community’s goals for revitalizing
  187  the area.
  188         2.Describe how each community’s approaches to economic
  189  development, social and human services, transportation, housing,
  190  community development, public safety, and educational and
  191  environmental concerns will be addressed in a coordinated
  192  fashion, and explain how these linkages support the community’s
  193  goals.
  194         3.Identify and describe key community goals and the
  195  barriers that restrict the community from achieving these goals,
  196  including a description of poverty and general distress,
  197  barriers to economic opportunity and development, and barriers
  198  to human development.
  199         4.Describe the process by which the communities will be
  200  full partners in the process of developing and implementing the
  201  strategic plan and the extent to which local institutions and
  202  organizations have contributed to the planning process.
  203         5.Commit the governing body or bodies to enact and
  204  maintain local fiscal and regulatory incentives, if approval for
  205  the area is received under this section. These incentives may
  206  include the municipal public service tax exemption provided by
  207  s. 166.231, the economic development ad valorem tax exemption
  208  provided by s. 196.1995, the business tax exemption provided by
  209  s. 205.054, local impact fee abatement or reduction, or low
  210  interest or interest-free loans or grants to businesses to
  211  encourage the revitalization of the area.
  212         6.Identify the amount of local and private resources that
  213  will be available in the area and the private-public
  214  partnerships to be used, which may include participation by, and
  215  cooperation with, universities, community colleges, small
  216  business development centers, community investment corporations,
  217  certified development corporations, and other private and public
  218  entities.
  219         7.Indicate how state opportunity zone tax incentives and
  220  state, local, and federal resources will be used within the
  221  opportunity zone.
  222         8.Identify the funding requested under any state or
  223  federal program in support of the proposed economic, human,
  224  community, and physical development and related activities.
  225         9.Identify baselines, methods, and benchmarks for
  226  measuring the success of carrying out the strategic plan.
  227         (2)Before adopting the strategic plan, the governing body
  228  or bodies shall submit the plan to the appropriate local
  229  planning agency for review and recommendations as to the plan’s
  230  conformity with the comprehensive plan for the development of
  231  the county or municipality or the county and one or more
  232  municipalities as a whole. The local planning agency must submit
  233  its written recommendations with respect to the conformity of
  234  the proposed strategic plan to the governing body or bodies
  235  within 60 days after receipt of the plan for review.
  236         (3)Before adopting the strategic plan, the governing body
  237  or bodies shall hold a public hearing on the strategic plan
  238  after public notice thereof by publication in a newspaper having
  239  a general circulation in the area of operation of the governing
  240  body or bodies. The notice must describe the time, date, place,
  241  and purpose of the hearing, identify the opportunity zone
  242  covered by the plan, and outline the general scope of the
  243  strategic plan under consideration.
  244         (4)Once the required documentation has been provided to
  245  the department, it shall approve the opportunity zone for state
  246  incentives as set forth in s. 290.007. The department shall use
  247  the unique identifying number set forth in the certification
  248  used by the United States Treasury in identifying qualified
  249  opportunity zones.
  250         Section 6. Notwithstanding the repeal scheduled in section
  251  11 of chapter 2005-287, Laws of Florida, which occurred on
  252  December 31, 2015, section 290.0056, Florida Statutes, is
  253  revived, readopted, and amended to read:
  254         290.0056 Opportunity Enterprise zone development agency.—
  255         (1) For each opportunity zone Upon adoption of the
  256  resolution as provided in s. 290.0055(1)(a), the county or
  257  municipality shall create a public body corporate and politic to
  258  be known as an “opportunity enterprise zone development agency.”
  259  For a zone that encompasses an area nominated by a county and
  260  one or more municipalities jointly, the county shall create the
  261  agency. Each such agency shall be constituted as a public
  262  instrumentality, and the exercise by an opportunity enterprise
  263  zone development agency of the powers conferred by this act
  264  shall be deemed and held to be the performance of an essential
  265  public function. The opportunity enterprise zone development
  266  agency of a county has the power to function within the
  267  corporate limits of a municipality only if the governing body of
  268  the municipality has by resolution concurred in the enterprise
  269  zone development plan prepared pursuant to s. 290.0057.
  270         (2) When the governing body creates an opportunity
  271  enterprise zone development agency, that body shall appoint a
  272  board of commissioners of the agency, which shall consist of not
  273  fewer than 8 or more than 13 commissioners. The governing body
  274  may appoint at least one representative from each of the
  275  following: the local chamber of commerce; local financial or
  276  insurance entities; local businesses and, where possible,
  277  businesses operating within the opportunity zone nominated area;
  278  the residents residing within the opportunity zone nominated
  279  area; nonprofit community-based organizations operating within
  280  the opportunity zone nominated area; the local workforce
  281  development board; the local code enforcement agency; and the
  282  local law enforcement agency. The terms of office of the
  283  commissioners shall be for 4 years each, except that, in making
  284  the initial appointments, the governing body shall appoint two
  285  members for terms of 3 years each, two members for terms of 2
  286  years each, and one member for a term of 1 year; the remaining
  287  initial members shall serve for terms of 4 years each. A vacancy
  288  occurring during a term shall be filled for the unexpired term.
  289  The importance of including individuals from the opportunity
  290  zone nominated area shall be considered in making appointments.
  291  Further, the importance of minority representation on the agency
  292  shall be considered in making appointments so that the agency
  293  generally reflects the gender and ethnic composition of the
  294  community as a whole.
  295         (3) A commissioner shall receive no compensation for his or
  296  her services, but is entitled to the necessary expenses,
  297  including travel expenses, incurred in the discharge of his or
  298  her duties. Each commissioner shall hold office until a
  299  successor has been appointed and has qualified. A certificate of
  300  the appointment or reappointment of any commissioner is
  301  conclusive evidence of the due and proper appointment of the
  302  commissioner.
  303         (4) The powers of an opportunity enterprise zone
  304  development agency shall be exercised by the commissioners. A
  305  majority of the commissioners constitutes a quorum for the
  306  purpose of conducting business and exercising the powers of the
  307  agency and for all other purposes. Action may be taken by the
  308  agency upon a vote of a majority of the commissioners present,
  309  unless in any case the bylaws require a larger number.
  310         (5) The governing body shall designate a chair and vice
  311  chair from among the commissioners. An agency may employ an
  312  executive director, technical experts, and such other agents and
  313  employees, permanent and temporary, as it requires, and
  314  determine their qualifications, duties, and compensation. For
  315  such legal service as it requires, an agency may employ or
  316  retain its own counsel and legal staff. An agency authorized to
  317  transact business and exercise powers under this act shall file
  318  with the governing body, on or before March 31 of each year, a
  319  report of its activities for the preceding fiscal year. The
  320  report must, which report shall include a complete financial
  321  statement setting forth the agency’s its assets, liabilities,
  322  income, and operating expenses as of the end of such fiscal
  323  year. The agency shall make the report available for inspection
  324  during business hours in the office of the agency.
  325         (6) At any time after the creation of an opportunity
  326  enterprise zone development agency, the governing body of the
  327  county or municipality may appropriate to the agency such
  328  amounts as the governing body deems necessary for the
  329  administrative expenses and overhead of the agency.
  330         (7) The governing body may remove a commissioner for
  331  inefficiency, neglect of duty, or misconduct in office only
  332  after a hearing and only if the commissioner has been given a
  333  copy of the charges at least 10 days prior to the hearing and
  334  has had an opportunity to be heard in person or by counsel.
  335         (8) The opportunity enterprise zone development agency
  336  shall have the following powers and responsibilities:
  337         (a) To assist in the development, implementation, and
  338  annual review and update of the strategic plan or measurable
  339  goals.
  340         (b) To oversee and monitor the implementation of the
  341  strategic plan or measurable goals. The agency shall make
  342  quarterly reports to the governing body of the municipality or
  343  county, or the governing bodies of the county and one or more
  344  municipalities, evaluating the progress in implementing the
  345  strategic plan or measurable goals.
  346         (c) To identify and recommend to the governing body of the
  347  municipality or county, or the governing bodies of the county
  348  and one or more municipalities, ways to remove regulatory
  349  barriers.
  350         (d) To identify to the local government or governments the
  351  financial needs of, and local resources or assistance available
  352  to, eligible businesses in the zone.
  353         (e) To assist in promoting the opportunity enterprise zone
  354  incentives to residents and businesses within the opportunity
  355  enterprise zone.
  356         (f) To recommend boundary changes, as appropriate, in the
  357  opportunity enterprise zone to the governing body.
  358         (g) To work with organizations affiliated with Florida
  359  Agricultural and Mechanical University, the University of
  360  Florida, and the University of South Florida, a group of
  361  universities unofficially named the “University Partnership for
  362  Community Development,” or similar organizations that have
  363  combined their resources to provide development consulting on a
  364  nonprofit basis.
  365         (h) To work with the department and Enterprise Florida,
  366  Inc., to ensure that the opportunity enterprise zone coordinator
  367  receives training on an annual basis.
  368         (9) The following powers and responsibilities shall be
  369  performed by the governing body creating the opportunity
  370  enterprise zone development agency acting as the managing agent
  371  of the opportunity enterprise zone development agency, or,
  372  contingent upon approval by such governing body, such powers and
  373  responsibilities shall be performed by the opportunity
  374  enterprise zone development agency:
  375         (a) To review, process, and certify applications for state
  376  opportunity enterprise zone tax incentives pursuant to ss.
  377  212.08(5)(g), (h), and (15); 212.096; 220.181; and 220.182.
  378         (b) To provide assistance to businesses and residents
  379  within the opportunity enterprise zone.
  380         (c) To promote the development of the opportunity
  381  enterprise zone, including preparing, purchasing, and
  382  distributing by mail or other means of advertising, literature
  383  and other material concerning the opportunity enterprise zone
  384  and opportunity enterprise zone incentives.
  385         (d) To borrow money and apply for and accept advances,
  386  loans, grants, contributions, and any other form of financial
  387  assistance from the Federal Government or the state, county, or
  388  other public body or from any sources, public or private, for
  389  the purposes of this act, and to give such security as may be
  390  required and to enter into and carry out contracts or agreements
  391  in connection therewith; and to include in any contract for
  392  financial assistance with the Federal Government for or with
  393  respect to the development of the opportunity enterprise zone
  394  and related activities such conditions imposed pursuant to
  395  federal laws as the governing body deems reasonable and
  396  appropriate which are not inconsistent with the purposes of this
  397  section.
  398         (e) To appropriate such funds and make such expenditures as
  399  are necessary to carry out the purposes of this act.
  400         (f) To make and execute contracts and other instruments
  401  necessary or convenient to the exercise of its powers under this
  402  section.
  403         (g) To procure insurance or require bond against any loss
  404  in connection with its property in such amounts and from such
  405  insurers as may be necessary or desirable.
  406         (h) To invest any funds held in reserves or sinking funds,
  407  or any funds not required for immediate disbursement, in such
  408  investments as may be authorized by this act.
  409         (i) To purchase, sell, or hold stock, evidences of
  410  indebtedness, and other capital participation instruments.
  411         (10) Contingent upon approval by the governing body, the
  412  agency may invest in community investment corporations which
  413  conduct, or agree to conduct, loan guarantee programs assisting
  414  minority business enterprises located in the opportunity
  415  enterprise zone. In making such investments, the agency shall
  416  first attempt to invest in existing community investment
  417  corporations providing services in the opportunity enterprise
  418  zone. Such investments shall be made under conditions required
  419  by law and as the agency may require, including, but not limited
  420  to:
  421         (a) The funds invested by the agency shall be used to
  422  provide loan guarantees to individuals for minority business
  423  enterprises located in the opportunity enterprise zone.
  424         (b) The community investment corporation may not approve
  425  any application for a loan guarantee unless the person applying
  426  for the loan guarantee shows that he or she has applied for the
  427  loan or loan guarantee through normal banking channels and that
  428  the loan or loan guarantee has been refused by at least one bank
  429  or other financial institution.
  430         (11) Before October 1 of each year, the agency shall submit
  431  to the department for inclusion in the annual report required
  432  under s. 20.60 a complete and detailed written report setting
  433  forth:
  434         (a) Its operations and accomplishments during the fiscal
  435  year.
  436         (b) The accomplishments and progress concerning the
  437  implementation of the strategic plan or measurable goals, and
  438  any updates to the strategic plan or measurable goals.
  439         (c) The number and type of businesses assisted by the
  440  agency during the fiscal year.
  441         (d) The number of jobs created within the opportunity
  442  enterprise zone during the fiscal year.
  443         (e) The usage and revenue impact of state and local
  444  incentives granted during the calendar year.
  445         (f) Any other information required by the department.
  446         (12)In the event that the nominated area selected by the
  447  governing body is not designated a state enterprise zone, the
  448  governing body may dissolve the agency after receiving
  449  notification from the department that the area was not
  450  designated as an enterprise zone.
  451         Section 7. Notwithstanding the repeal scheduled in section
  452  11 of chapter 2005-287, Laws of Florida, which occurred on
  453  December 31, 2015, section 290.0066, Florida Statutes, is
  454  revived, readopted, and amended to read:
  455         290.0066 Revocation of state incentives in an opportunity
  456  enterprise zone designation.—
  457         (1) The department may revoke the state incentives
  458  designation of an opportunity enterprise zone if the department
  459  determines that the governing body or bodies:
  460         (a) Have failed to make progress in achieving the
  461  benchmarks set forth in the strategic plan or measurable goals;
  462  or
  463         (b) Have not complied substantially with the strategic plan
  464  or measurable goals.
  465         (2) The failure to enact and maintain the local fiscal and
  466  regulatory incentives committed to and adopted by the governing
  467  body or bodies pursuant to s. 290.0057(1)(e) for 2 consecutive
  468  calendar years shall result in the automatic termination of
  469  approval to use state incentives in the opportunity enterprise
  470  zone designation.
  471         (3) Any action taken to rescind approval designation is
  472  subject to the provisions of chapter 120. Such action may be
  473  initiated 90 days after issuing a written letter of warning to
  474  the governing body or bodies. Such action shall not act to deny
  475  credits or exemptions previously granted or affect any bonds
  476  that have been issued.
  477         Section 8. Notwithstanding the repeal scheduled in section
  478  11 of chapter 2005-287, Laws of Florida, which occurred on
  479  December 31, 2015, section 290.007, Florida Statutes, is
  480  revived, readopted, and amended to read:
  481         290.007 State incentives available in opportunity
  482  enterprise zones.—The following incentives are provided by the
  483  state to encourage the revitalization of opportunity enterprise
  484  zones:
  485         (1) The opportunity enterprise zone jobs credit provided in
  486  s. 220.181.
  487         (2) The opportunity enterprise zone property tax credit
  488  provided in s. 220.182.
  489         (3) The community contribution tax credits provided in ss.
  490  212.08, 220.183, and 624.5105.
  491         (4) The sales tax exemption for building materials used in
  492  the rehabilitation of real property in opportunity enterprise
  493  zones provided in s. 212.08(5)(g).
  494         (5) The sales tax exemption for business equipment used in
  495  an opportunity enterprise zone provided in s. 212.08(5)(h).
  496         (6) The sales tax exemption for electrical energy used in
  497  an opportunity enterprise zone provided in s. 212.08(15).
  498         (7) The opportunity enterprise zone jobs credit against the
  499  sales tax provided in s. 212.096.
  500         (8) Notwithstanding any law to the contrary, the Public
  501  Service Commission may allow public utilities and
  502  telecommunications companies to grant discounts of up to 50
  503  percent on tariffed rates for services to small businesses
  504  located in an opportunity enterprise zone designated pursuant to
  505  s. 290.0065. Such discounts may be granted for a period not to
  506  exceed 5 years. For purposes of this subsection, the term
  507  “public utility” has the same meaning as in s. 366.02(1) and the
  508  term “telecommunications company” has the same meaning as in s.
  509  364.02(13).
  510         Section 9. Notwithstanding the repeal scheduled in section
  511  11 of chapter 2005-287, Laws of Florida, which occurred on
  512  December 31, 2015, section 290.012, Florida Statutes, is
  513  revived, readopted, and amended to read:
  514         290.012 Transition.—The amendments made to this chapter
  515  which took effect on July 1, 2020, do not prevent or restrict
  516  Any enterprise zone having an effective date on or before
  517  January 1, 2005, shall continue to exist until December 31,
  518  2005, and shall cease to exist on that date. any enterprise zone
  519  designated or redesignated between on or after January 1, 2006,
  520  and December 31, 2015, and which continuously received and on
  521  July 1, 2020, still receives state incentives under general law,
  522  from continuing to receive the state incentives through the
  523  duration of time identified in documents approving the
  524  incentives. The provisions of law in the 2019 Florida Statutes
  525  which granted state incentives shall continue to apply to such
  526  enterprise zones must be designated or redesignated in
  527  accordance with the Florida Enterprise Zone Act.
  528         Section 10. Notwithstanding the repeal scheduled in section
  529  11 of chapter 2005-287, Laws of Florida, which occurred on
  530  December 31, 2015, section 290.0135, Florida Statutes, is
  531  revived, readopted, and amended to read:
  532         290.0135 Local government ordinances; encouragements and
  533  incentives; review for adverse effects; certain changes
  534  prohibited.—
  535         (1)(a) It is the intent of the Legislature that each
  536  ordinance adopted by a local government possessing an
  537  opportunity approved enterprise zone after January 1, 1995, when
  538  applicable, provide encouragements and incentives to increase
  539  rehabilitation, renovation, restoration, improvement, or new
  540  construction of housing, and to increase the economic viability
  541  and profitability of business and commerce, located within
  542  opportunity enterprise zones designated pursuant to s. 290.0065.
  543         (b) Each local government possessing an opportunity
  544  approved enterprise zone may review its ordinances to determine
  545  which may have a negative impact upon the rehabilitation,
  546  renovation, restoration, improvement, or new construction of
  547  housing, or upon the economic viability and profitability of
  548  business and commerce, located within opportunity enterprise
  549  zones designated pursuant to s. 290.0065, and may waive, amend,
  550  or otherwise modify such ordinances so as to minimize the
  551  adverse impact. Such relief may include recommendations made by
  552  the United States Department of Housing and Urban Development,
  553  in its “1987 Guide for Local Government and Developers,”
  554  concerning zoning and subdivision ordinances, expedited
  555  administrative and processing procedures, site planning,
  556  streets, parking, sidewalks and walkways, curbs, gutters, storm
  557  drainage systems, sanitary sewers, water supply utilities, and
  558  utility easements.
  559         (2) Nothing in this section authorizes any local government
  560  to waive, amend, provide exceptions to, or otherwise modify or
  561  alter any ordinance:
  562         (a) Which is expressly required to implement or enforce any
  563  statutory provision or the legislative intent thereof;
  564         (b) Which is designed to protect persons against
  565  discrimination on the basis of race, color, national origin,
  566  religion, sex, age, handicap, or marital status; or
  567         (c) The waiver, amendment, or modification of which is
  568  likely to present a significant risk to the public health,
  569  public safety, or the environment of the state.
  570         (3) The waiver, amendment, or modification of any ordinance
  571  pursuant to this section shall be accomplished in accordance
  572  with the provisions of chapter 120.
  573         (4) The provisions of This section may shall not supersede
  574  any provision of chapter 163.
  575         Section 11. Notwithstanding the repeal scheduled in section
  576  11 of chapter 2005-287, Laws of Florida, which occurred on
  577  December 31, 2015, section 290.014, Florida Statutes, is
  578  revived, readopted, and amended to read:
  579         290.014 Annual reports on opportunity enterprise zones.—
  580         (1) By October 1 of each year, the Department of Revenue
  581  shall submit a an annual report to the department detailing the
  582  usage and revenue impact by county of the state incentives
  583  listed in s. 290.007.
  584         (2) The annual report required under s. 20.60 shall include
  585  the information provided by the Department of Revenue pursuant
  586  to subsection (1) and the information provided by opportunity
  587  enterprise zone development agencies pursuant to s. 290.0056. In
  588  addition, the report shall include an analysis of the activities
  589  and accomplishments of each opportunity enterprise zone.
  590         Section 12. Section 290.016, Florida Statutes, is repealed.
  591         Section 13. Subsection (2) of section 163.2514, Florida
  592  Statutes, is amended to read:
  593         163.2514 Growth Policy Act; definitions.—As used in ss.
  594  163.2511-163.2520, the term:
  595         (2) “Urban infill and redevelopment area” means an area or
  596  areas designated by a local government where:
  597         (a) Public services such as water and wastewater,
  598  transportation, schools, and recreation are already available or
  599  are scheduled to be provided in an adopted 5-year schedule of
  600  capital improvements;
  601         (b) The area, or one or more neighborhoods within the area,
  602  suffers from pervasive poverty, unemployment, and general
  603  distress. In determining whether an area suffers from pervasive
  604  poverty, unemployment, and general distress, the governing body
  605  and the department shall use data from the most current
  606  decennial census and from information published by the United
  607  States Bureau of the Census and the United States Department of
  608  Labor, Bureau of Labor Statistics. The data must be comparable
  609  in point or period of time and methodology employed as defined
  610  by s. 290.0058;
  611         (c) The area exhibits a proportion of properties that are
  612  substandard, overcrowded, dilapidated, vacant or abandoned, or
  613  functionally obsolete which is higher than the average for the
  614  local government;
  615         (d) More than 50 percent of the area is within 1/4 mile of
  616  a transit stop, or a sufficient number of transit stops will be
  617  made available concurrent with the designation; and
  618         (e) The area includes or is adjacent to community
  619  redevelopment areas, brownfields, enterprise zones, or Main
  620  Street programs, or has been designated by the state or Federal
  621  Government as an urban redevelopment, revitalization, or infill
  622  area under empowerment zone, enterprise community, or brownfield
  623  showcase community programs or similar programs.
  624         Section 14. Paragraph (a) of subsection (5) of section
  625  288.0659, Florida Statutes, is amended to read:
  626         288.0659 Local Government Distressed Area Matching Grant
  627  Program.—
  628         (5) To qualify for a grant, the business being targeted by
  629  a local government must create at least 15 full-time jobs, must
  630  be new to this state, must be expanding its operations in this
  631  state, or would otherwise leave the state absent state and local
  632  assistance, and the local government applying for the grant must
  633  expedite its permitting processes for the target business by
  634  accelerating the normal review and approval timelines. In
  635  addition to these requirements, the department shall review the
  636  grant requests using the following evaluation criteria, with
  637  priority given in descending order:
  638         (a) The presence and degree of pervasive poverty,
  639  unemployment, and general distress as determined pursuant to s.
  640  290.0058 in the area where the business will locate, with
  641  priority given to locations with greater degrees of poverty,
  642  unemployment, and general distress. In determining whether an
  643  area suffers from pervasive poverty, unemployment, and general
  644  distress, the department shall use data from the most current
  645  decennial census and from information published by the United
  646  States Bureau of the Census and the United States Department of
  647  Labor, Bureau of Labor Statistics. The data shall be comparable
  648  in point or period of time and methodology employed.
  649         Section 15. Paragraphs (g), (h), and (p) of subsection (5)
  650  and subsection (15) of section 212.08, Florida Statutes, are
  651  amended to read:
  652         212.08 Sales, rental, use, consumption, distribution, and
  653  storage tax; specified exemptions.—The sale at retail, the
  654  rental, the use, the consumption, the distribution, and the
  655  storage to be used or consumed in this state of the following
  656  are hereby specifically exempt from the tax imposed by this
  657  chapter.
  658         (5) EXEMPTIONS; ACCOUNT OF USE.—
  659         (g) Building materials used in the rehabilitation of real
  660  property located in an opportunity enterprise zone.—
  661         1. Building materials used in the rehabilitation of real
  662  property located in an opportunity enterprise zone are exempt
  663  from the tax imposed by this chapter upon an affirmative showing
  664  to the satisfaction of the department that the items have been
  665  used for the rehabilitation of real property located in an
  666  opportunity enterprise zone. Except as provided in subparagraph
  667  2., this exemption inures to the owner, lessee, or lessor at the
  668  time the real property is rehabilitated, but only through a
  669  refund of previously paid taxes. To receive a refund pursuant to
  670  this paragraph, the owner, lessee, or lessor of the
  671  rehabilitated real property must file an application under oath
  672  with the governing body or opportunity enterprise zone
  673  development agency having jurisdiction over the opportunity
  674  enterprise zone where the business is located, as applicable. A
  675  single application for a refund may be submitted for multiple,
  676  contiguous parcels that were part of a single parcel that was
  677  divided as part of the rehabilitation of the property. All other
  678  requirements of this paragraph apply to each parcel on an
  679  individual basis. The application must include:
  680         a. The name and address of the person claiming the refund.
  681         b. An address and assessment roll parcel number of the
  682  rehabilitated real property for which a refund of previously
  683  paid taxes is being sought.
  684         c. A description of the improvements made to accomplish the
  685  rehabilitation of the real property.
  686         d. A copy of a valid building permit issued by the county
  687  or municipal building department for the rehabilitation of the
  688  real property.
  689         e. A sworn statement, under penalty of perjury, from the
  690  general contractor licensed in this state with whom the
  691  applicant contracted to make the improvements necessary to
  692  rehabilitate the real property, which lists the building
  693  materials used to rehabilitate the real property, the actual
  694  cost of the building materials, and the amount of sales tax paid
  695  in this state on the building materials. If a general contractor
  696  was not used, the applicant, not a general contractor, shall
  697  make the sworn statement required by this sub-subparagraph.
  698  Copies of the invoices that evidence the purchase of the
  699  building materials used in the rehabilitation and the payment of
  700  sales tax on the building materials must be attached to the
  701  sworn statement provided by the general contractor or by the
  702  applicant. Unless the actual cost of building materials used in
  703  the rehabilitation of real property and the payment of sales
  704  taxes is documented by a general contractor or by the applicant
  705  in this manner, the cost of the building materials is deemed to
  706  be an amount equal to 40 percent of the increase in assessed
  707  value for ad valorem tax purposes.
  708         f. The identifying number assigned by the department
  709  pursuant to s. 290.0065 to the opportunity enterprise zone in
  710  which the rehabilitated real property is located.
  711         g. A certification by the local building code inspector
  712  that the improvements necessary to rehabilitate the real
  713  property are substantially completed.
  714         h. A statement of whether the business is a small business
  715  as defined by s. 288.703.
  716         i. If applicable, the name and address of each permanent
  717  employee of the business, including, for each employee who is a
  718  resident of an opportunity enterprise zone, the identifying
  719  number assigned by the department pursuant to s. 290.0065 to the
  720  opportunity enterprise zone in which the employee resides.
  721         2. This exemption inures to a municipality, county, other
  722  governmental unit or agency, or nonprofit community-based
  723  organization through a refund of previously paid taxes if the
  724  building materials used in the rehabilitation are paid for from
  725  the funds of a community development block grant, State Housing
  726  Initiatives Partnership Program, or similar grant or loan
  727  program. To receive a refund, a municipality, county, other
  728  governmental unit or agency, or nonprofit community-based
  729  organization must file an application that includes the same
  730  information required in subparagraph 1. In addition, the
  731  application must include a sworn statement signed by the chief
  732  executive officer of the municipality, county, other
  733  governmental unit or agency, or nonprofit community-based
  734  organization seeking a refund which states that the building
  735  materials for which a refund is sought were funded by a
  736  community development block grant, State Housing Initiatives
  737  Partnership Program, or similar grant or loan program.
  738         3. Within 10 working days after receipt of an application,
  739  the governing body or opportunity enterprise zone development
  740  agency shall review the application to determine if it contains
  741  all the information required by subparagraph 1. or subparagraph
  742  2. and meets the criteria set out in this paragraph. The
  743  governing body or agency shall certify all applications that
  744  contain the required information and are eligible to receive a
  745  refund. If applicable, the governing body or agency shall also
  746  certify if 20 percent of the employees of the business are
  747  residents of an opportunity enterprise zone, excluding temporary
  748  and part-time employees. The certification must be in writing,
  749  and a copy of the certification shall be transmitted to the
  750  executive director of the department. The applicant is
  751  responsible for forwarding a certified application to the
  752  department within the time specified in subparagraph 4.
  753         4. An application for a refund must be submitted to the
  754  department within 6 months after the rehabilitation of the
  755  property is deemed to be substantially completed by the local
  756  building code inspector or by November 1 after the rehabilitated
  757  property is first subject to assessment.
  758         5. Only one exemption through a refund of previously paid
  759  taxes for the rehabilitation of real property is permitted for
  760  any single parcel of property unless there is a change in
  761  ownership, a new lessor, or a new lessee of the real property. A
  762  refund may not be granted unless the amount to be refunded
  763  exceeds $500. A refund may not exceed the lesser of 97 percent
  764  of the Florida sales or use tax paid on the cost of the building
  765  materials used in the rehabilitation of the real property as
  766  determined pursuant to sub-subparagraph 1.e. or $5,000, or, if
  767  at least 20 percent of the employees of the business are
  768  residents of an opportunity enterprise zone, excluding temporary
  769  and part-time employees, the amount of refund may not exceed the
  770  lesser of 97 percent of the sales tax paid on the cost of the
  771  building materials or $10,000. A refund shall be made within 30
  772  days after formal approval by the department of the application
  773  for the refund.
  774         6. The department shall adopt rules governing the manner
  775  and form of refund applications and may establish guidelines as
  776  to the requisites for an affirmative showing of qualification
  777  for exemption under this paragraph.
  778         7. The department shall deduct an amount equal to 10
  779  percent of each refund granted under this paragraph from the
  780  amount transferred into the Local Government Half-cent Sales Tax
  781  Clearing Trust Fund pursuant to s. 212.20 for the county area in
  782  which the rehabilitated real property is located and shall
  783  transfer that amount to the General Revenue Fund.
  784         8. For the purposes of the exemption provided in this
  785  paragraph, the term:
  786         a. “Building materials” means tangible personal property
  787  that becomes a component part of improvements to real property.
  788         b. “Real property” has the same meaning as provided in s.
  789  192.001(12), except that the term does not include a condominium
  790  parcel or condominium property as defined in s. 718.103.
  791         c. “Rehabilitation of real property” means the
  792  reconstruction, renovation, restoration, rehabilitation,
  793  construction, or expansion of improvements to real property.
  794         d. “Substantially completed” has the same meaning as
  795  provided in s. 192.042(1).
  796         9.This paragraph expires on the date specified in s.
  797  290.016 for the expiration of the Florida Enterprise Zone Act.
  798         (h) Business property used in an opportunity enterprise
  799  zone.—
  800         1. Business property purchased for use by businesses
  801  located in an opportunity enterprise zone which is subsequently
  802  used in an opportunity enterprise zone shall be exempt from the
  803  tax imposed by this chapter. This exemption inures to the
  804  business only through a refund of previously paid taxes. A
  805  refund shall be authorized upon an affirmative showing by the
  806  taxpayer to the satisfaction of the department that the
  807  requirements of this paragraph have been met.
  808         2. To receive a refund, the business must file under oath
  809  with the governing body or opportunity enterprise zone
  810  development agency having jurisdiction over the opportunity
  811  enterprise zone where the business is located, as applicable, an
  812  application which includes:
  813         a. The name and address of the business claiming the
  814  refund.
  815         b. The identifying number assigned by the department
  816  pursuant to s. 290.0065 to the opportunity enterprise zone in
  817  which the business is located.
  818         c. A specific description of the property for which a
  819  refund is sought, including its serial number or other permanent
  820  identification number.
  821         d. The location of the property.
  822         e. The sales invoice or other proof of purchase of the
  823  property, showing the amount of sales tax paid, the date of
  824  purchase, and the name and address of the sales tax dealer from
  825  whom the property was purchased.
  826         f. Whether the business is a small business as defined by
  827  s. 288.703.
  828         g. If applicable, the name and address of each permanent
  829  employee of the business, including, for each employee who is a
  830  resident of an opportunity enterprise zone, the identifying
  831  number assigned by the department pursuant to s. 290.0065 to the
  832  opportunity enterprise zone in which the employee resides.
  833         3. Within 10 working days after receipt of an application,
  834  the governing body or opportunity enterprise zone development
  835  agency shall review the application to determine if it contains
  836  all the information required pursuant to subparagraph 2. and
  837  meets the criteria set out in this paragraph. The governing body
  838  or agency shall certify all applications that contain the
  839  information required pursuant to subparagraph 2. and meet the
  840  criteria set out in this paragraph as eligible to receive a
  841  refund. If applicable, the governing body or agency shall also
  842  certify if 20 percent of the employees of the business are
  843  residents of an opportunity enterprise zone, excluding temporary
  844  and part-time employees. The certification shall be in writing,
  845  and a copy of the certification shall be transmitted to the
  846  executive director of the Department of Revenue. The business
  847  shall be responsible for forwarding a certified application to
  848  the department within the time specified in subparagraph 4.
  849         4. An application for a refund pursuant to this paragraph
  850  must be submitted to the department within 6 months after the
  851  tax is due on the business property that is purchased.
  852         5. The amount refunded on purchases of business property
  853  under this paragraph shall be the lesser of 97 percent of the
  854  sales tax paid on such business property or $5,000, or, if no
  855  less than 20 percent of the employees of the business are
  856  residents of an opportunity enterprise zone, excluding temporary
  857  and part-time employees, the amount refunded on purchases of
  858  business property under this paragraph shall be the lesser of 97
  859  percent of the sales tax paid on such business property or
  860  $10,000. A refund approved pursuant to this paragraph shall be
  861  made within 30 days after formal approval by the department of
  862  the application for the refund. A refund may not be granted
  863  under this paragraph unless the amount to be refunded exceeds
  864  $100 in sales tax paid on purchases made within a 60-day time
  865  period.
  866         6. The department shall adopt rules governing the manner
  867  and form of refund applications and may establish guidelines as
  868  to the requisites for an affirmative showing of qualification
  869  for exemption under this paragraph.
  870         7. If the department determines that the business property
  871  is used outside an opportunity enterprise zone within 3 years
  872  from the date of purchase, the amount of taxes refunded to the
  873  business purchasing such business property shall immediately be
  874  due and payable to the department by the business, together with
  875  the appropriate interest and penalty, computed from the date of
  876  purchase, in the manner provided by this chapter.
  877  Notwithstanding this subparagraph, business property used
  878  exclusively in:
  879         a. Licensed commercial fishing vessels,
  880         b. Fishing guide boats, or
  881         c. Ecotourism guide boats
  882  
  883  that leave and return to a fixed location within an area
  884  designated under s. 379.2353, Florida Statutes 2010, are
  885  eligible for the exemption provided under this paragraph if all
  886  requirements of this paragraph are met. Such vessels and boats
  887  must be owned by a business that is eligible to receive the
  888  exemption provided under this paragraph. This exemption does not
  889  apply to the purchase of a vessel or boat.
  890         8. The department shall deduct an amount equal to 10
  891  percent of each refund granted under this paragraph from the
  892  amount transferred into the Local Government Half-cent Sales Tax
  893  Clearing Trust Fund pursuant to s. 212.20 for the county area in
  894  which the business property is located and shall transfer that
  895  amount to the General Revenue Fund.
  896         9. For the purposes of this exemption, “business property”
  897  means new or used property defined as “recovery property” in s.
  898  168(c) of the Internal Revenue Code of 1954, as amended, except:
  899         a. Property classified as 3-year property under s.
  900  168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
  901         b. Industrial machinery and equipment as defined in sub
  902  subparagraph (b)6.a. and eligible for exemption under paragraph
  903  (b);
  904         c. Building materials as defined in sub-subparagraph
  905  (g)8.a.; and
  906         d. Business property having a sales price of under $5,000
  907  per unit.
  908         10.This paragraph expires on the date specified in s.
  909  290.016 for the expiration of the Florida Enterprise Zone Act.
  910         (p) Community contribution tax credit for donations.—
  911         1. Authorization.—Persons who are registered with the
  912  department under s. 212.18 to collect or remit sales or use tax
  913  and who make donations to eligible sponsors are eligible for tax
  914  credits against their state sales and use tax liabilities as
  915  provided in this paragraph:
  916         a. The credit shall be computed as 50 percent of the
  917  person’s approved annual community contribution.
  918         b. The credit shall be granted as a refund against state
  919  sales and use taxes reported on returns and remitted in the 12
  920  months preceding the date of application to the department for
  921  the credit as required in sub-subparagraph 3.c. If the annual
  922  credit is not fully used through such refund because of
  923  insufficient tax payments during the applicable 12-month period,
  924  the unused amount may be included in an application for a refund
  925  made pursuant to sub-subparagraph 3.c. in subsequent years
  926  against the total tax payments made for such year. Carryover
  927  credits may be applied for a 3-year period without regard to any
  928  time limitation that would otherwise apply under s. 215.26.
  929         c. A person may not receive more than $200,000 in annual
  930  tax credits for all approved community contributions made in any
  931  one year.
  932         d. All proposals for the granting of the tax credit require
  933  the prior approval of the Department of Economic Opportunity.
  934         e. The total amount of tax credits which may be granted for
  935  all programs approved under this paragraph and ss. 220.183 and
  936  624.5105 is $12.5 million in the 2018-2019 fiscal year, $13.5
  937  million in the 2019-2020 fiscal year, and $10.5 million in each
  938  fiscal year thereafter for projects that provide housing
  939  opportunities for persons with special needs or homeownership
  940  opportunities for low-income households or very-low-income
  941  households and $3.5 million each fiscal year for all other
  942  projects. As used in this paragraph, the term “person with
  943  special needs” has the same meaning as in s. 420.0004 and the
  944  terms “low-income person,” “low-income household,” “very-low
  945  income person,” and “very-low-income household” have the same
  946  meanings as in s. 420.9071.
  947         f. A person who is eligible to receive the credit provided
  948  in this paragraph, s. 220.183, or s. 624.5105 may receive the
  949  credit only under one section of the person’s choice.
  950         2. Eligibility requirements.—
  951         a. A community contribution by a person must be in the
  952  following form:
  953         (I) Cash or other liquid assets;
  954         (II) Real property, including 100 percent ownership of a
  955  real property holding company;
  956         (III) Goods or inventory; or
  957         (IV) Other physical resources identified by the Department
  958  of Economic Opportunity.
  959  
  960  For purposes of this sub-subparagraph, the term “real property
  961  holding company” means a Florida entity, such as a Florida
  962  limited liability company, that is wholly owned by the person;
  963  is the sole owner of real property, as defined in s.
  964  192.001(12), located in the state; is disregarded as an entity
  965  for federal income tax purposes pursuant to 26 C.F.R. s.
  966  301.7701-3(b)(1)(ii); and at the time of contribution to an
  967  eligible sponsor, has no material assets other than the real
  968  property and any other property that qualifies as a community
  969  contribution.
  970         b. All community contributions must be reserved exclusively
  971  for use in a project. As used in this sub-subparagraph, the term
  972  “project” means activity undertaken by an eligible sponsor which
  973  is designed to construct, improve, or substantially rehabilitate
  974  housing that is affordable to low-income households or very-low
  975  income households; designed to provide housing opportunities for
  976  persons with special needs; designed to provide commercial,
  977  industrial, or public resources and facilities; or designed to
  978  improve entrepreneurial and job-development opportunities for
  979  low-income persons. A project may be the investment necessary to
  980  increase access to high-speed broadband capability in a rural
  981  community that had an enterprise zone designated pursuant to
  982  chapter 290 as of May 1, 2015, including projects that result in
  983  improvements to communications assets that are owned by a
  984  business. A project may include the provision of museum
  985  educational programs and materials that are directly related to
  986  a project approved between January 1, 1996, and December 31,
  987  1999, and located in an area which was in an enterprise zone
  988  designated pursuant to s. 290.0065 as of May 1, 2015. This
  989  paragraph does not preclude projects that propose to construct
  990  or rehabilitate housing for low-income households or very-low
  991  income households on scattered sites or housing opportunities
  992  for persons with special needs. With respect to housing,
  993  contributions may be used to pay the following eligible special
  994  needs, low-income, and very-low-income housing-related
  995  activities:
  996         (I) Project development impact and management fees for
  997  special needs, low-income, or very-low-income housing projects;
  998         (II) Down payment and closing costs for persons with
  999  special needs, low-income persons, and very-low-income persons;
 1000         (III) Administrative costs, including housing counseling
 1001  and marketing fees, not to exceed 10 percent of the community
 1002  contribution, directly related to special needs, low-income, or
 1003  very-low-income projects; and
 1004         (IV) Removal of liens recorded against residential property
 1005  by municipal, county, or special district local governments if
 1006  satisfaction of the lien is a necessary precedent to the
 1007  transfer of the property to a low-income person or very-low
 1008  income person for the purpose of promoting home ownership.
 1009  Contributions for lien removal must be received from a
 1010  nonrelated third party.
 1011         c. The project must be undertaken by an “eligible sponsor,”
 1012  which includes:
 1013         (I) A community action program;
 1014         (II) A nonprofit community-based development organization
 1015  whose mission is the provision of housing for persons with
 1016  special needs, low-income households, or very-low-income
 1017  households or increasing entrepreneurial and job-development
 1018  opportunities for low-income persons;
 1019         (III) A neighborhood housing services corporation;
 1020         (IV) A local housing authority created under chapter 421;
 1021         (V) A community redevelopment agency created under s.
 1022  163.356;
 1023         (VI) A historic preservation district agency or
 1024  organization;
 1025         (VII) A local workforce development board;
 1026         (VIII) A direct-support organization as provided in s.
 1027  1009.983;
 1028         (IX) An opportunity enterprise zone development agency
 1029  created under s. 290.0056;
 1030         (X) A community-based organization incorporated under
 1031  chapter 617 which is recognized as educational, charitable, or
 1032  scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
 1033  and whose bylaws and articles of incorporation include
 1034  affordable housing, economic development, or community
 1035  development as the primary mission of the corporation;
 1036         (XI) Units of local government;
 1037         (XII) Units of state government; or
 1038         (XIII) Any other agency that the Department of Economic
 1039  Opportunity designates by rule.
 1040  
 1041  A contributing person may not have a financial interest in the
 1042  eligible sponsor.
 1043         d. The project must be located in an area which was in an
 1044  enterprise zone designated pursuant to chapter 290 as of May 1,
 1045  2015, or a Front Porch Florida Community, unless the project
 1046  increases access to high-speed broadband capability in a rural
 1047  community that had an enterprise zone designated pursuant to
 1048  chapter 290 as of May 1, 2015, but is physically located outside
 1049  the designated rural zone boundaries. Any project designed to
 1050  construct or rehabilitate housing for low-income households or
 1051  very-low-income households or housing opportunities for persons
 1052  with special needs is exempt from the area requirement of this
 1053  sub-subparagraph.
 1054         e.(I) If, during the first 10 business days of the state
 1055  fiscal year, eligible tax credit applications for projects that
 1056  provide housing opportunities for persons with special needs or
 1057  homeownership opportunities for low-income households or very
 1058  low-income households are received for less than the annual tax
 1059  credits available for those projects, the Department of Economic
 1060  Opportunity shall grant tax credits for those applications and
 1061  grant remaining tax credits on a first-come, first-served basis
 1062  for subsequent eligible applications received before the end of
 1063  the state fiscal year. If, during the first 10 business days of
 1064  the state fiscal year, eligible tax credit applications for
 1065  projects that provide housing opportunities for persons with
 1066  special needs or homeownership opportunities for low-income
 1067  households or very-low-income households are received for more
 1068  than the annual tax credits available for those projects, the
 1069  Department of Economic Opportunity shall grant the tax credits
 1070  for those applications as follows:
 1071         (A) If tax credit applications submitted for approved
 1072  projects of an eligible sponsor do not exceed $200,000 in total,
 1073  the credits shall be granted in full if the tax credit
 1074  applications are approved.
 1075         (B) If tax credit applications submitted for approved
 1076  projects of an eligible sponsor exceed $200,000 in total, the
 1077  amount of tax credits granted pursuant to sub-sub-sub
 1078  subparagraph (A) shall be subtracted from the amount of
 1079  available tax credits, and the remaining credits shall be
 1080  granted to each approved tax credit application on a pro rata
 1081  basis.
 1082         (II) If, during the first 10 business days of the state
 1083  fiscal year, eligible tax credit applications for projects other
 1084  than those that provide housing opportunities for persons with
 1085  special needs or homeownership opportunities for low-income
 1086  households or very-low-income households are received for less
 1087  than the annual tax credits available for those projects, the
 1088  Department of Economic Opportunity shall grant tax credits for
 1089  those applications and shall grant remaining tax credits on a
 1090  first-come, first-served basis for subsequent eligible
 1091  applications received before the end of the state fiscal year.
 1092  If, during the first 10 business days of the state fiscal year,
 1093  eligible tax credit applications for projects other than those
 1094  that provide housing opportunities for persons with special
 1095  needs or homeownership opportunities for low-income households
 1096  or very-low-income households are received for more than the
 1097  annual tax credits available for those projects, the Department
 1098  of Economic Opportunity shall grant the tax credits for those
 1099  applications on a pro rata basis.
 1100         3. Application requirements.—
 1101         a. An eligible sponsor seeking to participate in this
 1102  program must submit a proposal to the Department of Economic
 1103  Opportunity which sets forth the name of the sponsor, a
 1104  description of the project, and the area in which the project is
 1105  located, together with such supporting information as is
 1106  prescribed by rule. The proposal must also contain a resolution
 1107  from the local governmental unit in which the project is located
 1108  certifying that the project is consistent with local plans and
 1109  regulations.
 1110         b. A person seeking to participate in this program must
 1111  submit an application for tax credit to the Department of
 1112  Economic Opportunity which sets forth the name of the sponsor, a
 1113  description of the project, and the type, value, and purpose of
 1114  the contribution. The sponsor shall verify, in writing, the
 1115  terms of the application and indicate its receipt of the
 1116  contribution, and such verification must accompany the
 1117  application for tax credit. The person must submit a separate
 1118  tax credit application to the Department of Economic Opportunity
 1119  for each individual contribution that it makes to each
 1120  individual project.
 1121         c. A person who has received notification from the
 1122  Department of Economic Opportunity that a tax credit has been
 1123  approved must apply to the department to receive the refund.
 1124  Application must be made on the form prescribed for claiming
 1125  refunds of sales and use taxes and be accompanied by a copy of
 1126  the notification. A person may submit only one application for
 1127  refund to the department within a 12-month period.
 1128         4. Administration.—
 1129         a. The Department of Economic Opportunity may adopt rules
 1130  necessary to administer this paragraph, including rules for the
 1131  approval or disapproval of proposals by a person.
 1132         b. The decision of the Department of Economic Opportunity
 1133  must be in writing, and, if approved, the notification shall
 1134  state the maximum credit allowable to the person. Upon approval,
 1135  the Department of Economic Opportunity shall transmit a copy of
 1136  the decision to the department.
 1137         c. The Department of Economic Opportunity shall
 1138  periodically monitor all projects in a manner consistent with
 1139  available resources to ensure that resources are used in
 1140  accordance with this paragraph; however, each project must be
 1141  reviewed at least once every 2 years.
 1142         d. The Department of Economic Opportunity shall, in
 1143  consultation with the statewide and regional housing and
 1144  financial intermediaries, market the availability of the
 1145  community contribution tax credit program to community-based
 1146  organizations.
 1147         (15) ELECTRICAL ENERGY USED IN AN OPPORTUNITY ENTERPRISE
 1148  ZONE.—
 1149         (a) Beginning July 1, 1995, charges for electrical energy
 1150  used by a qualified business at a fixed location in an
 1151  opportunity enterprise zone in a municipality which has enacted
 1152  an ordinance pursuant to s. 166.231(8) which provides for
 1153  exemption of municipal utility taxes on such businesses or in an
 1154  opportunity enterprise zone jointly authorized by a county and a
 1155  municipality which has enacted an ordinance pursuant to s.
 1156  166.231(8) which provides for exemption of municipal utility
 1157  taxes on such businesses shall receive an exemption equal to 50
 1158  percent of the tax imposed by this chapter, or, if no less than
 1159  20 percent of the employees of the business are residents of an
 1160  opportunity enterprise zone, excluding temporary and part-time
 1161  employees, the exemption shall be equal to 100 percent of the
 1162  tax imposed by this chapter. A qualified business may receive
 1163  such exemption for a period of 5 years from the billing period
 1164  beginning not more than 30 days following notification to the
 1165  applicable utility company by the department that an exemption
 1166  has been authorized pursuant to this subsection and s.
 1167  166.231(8).
 1168         (b) To receive this exemption, a business must file an
 1169  application, with the opportunity enterprise zone development
 1170  agency having jurisdiction over the opportunity enterprise zone
 1171  where the business is located, on a form provided by the
 1172  department for the purposes of this subsection and s.
 1173  166.231(8). The application shall be made under oath and shall
 1174  include:
 1175         1. The name and location of the business.
 1176         2. The identifying number assigned by the department
 1177  pursuant to s. 290.0065 to the opportunity enterprise zone in
 1178  which the business is located.
 1179         3. The date on which electrical service is to be first
 1180  initiated to the business.
 1181         4. The name and mailing address of the entity from which
 1182  electrical energy is to be purchased.
 1183         5. The date of the application.
 1184         6. The name of the city in which the business is located.
 1185         7. If applicable, the name and address of each permanent
 1186  employee of the business including, for each employee who is a
 1187  resident of an opportunity enterprise zone, the identifying
 1188  number assigned by the department pursuant to s. 290.0065 to the
 1189  opportunity enterprise zone in which the employee resides.
 1190         8. Whether the business is a small business as defined by
 1191  s. 288.703.
 1192         (c) Within 10 working days after receipt of an application,
 1193  the opportunity enterprise zone development agency shall review
 1194  the application to determine if it contains all information
 1195  required pursuant to paragraph (b) and meets the criteria set
 1196  out in this subsection. The agency shall certify all
 1197  applications that contain the information required pursuant to
 1198  paragraph (b) and meet the criteria set out in this subsection
 1199  as eligible to receive an exemption. If applicable, the agency
 1200  shall also certify if 20 percent of the employees of the
 1201  business are residents of an opportunity enterprise zone,
 1202  excluding temporary and part-time employees. The certification
 1203  shall be in writing, and a copy of the certification shall be
 1204  transmitted to the executive director of the Department of
 1205  Revenue. The applicant shall be responsible for forwarding a
 1206  certified application to the department within 6 months after
 1207  the occurrence of the appropriate qualifying provision set out
 1208  in paragraph (f).
 1209         (d) If, in a subsequent audit conducted by the department,
 1210  it is determined that the business did not meet the criteria
 1211  mandated in this subsection, the amount of taxes exempted shall
 1212  immediately be due and payable to the department by the
 1213  business, together with the appropriate interest and penalty,
 1214  computed from the due date of each bill for the electrical
 1215  energy purchased as exempt under this subsection, in the manner
 1216  prescribed by this chapter.
 1217         (e) The department shall adopt rules governing applications
 1218  for, issuance of, and the form of applications for the exemption
 1219  authorized in this subsection and provisions for recapture of
 1220  taxes exempted under this subsection, and the department may
 1221  establish guidelines as to qualifications for exemption.
 1222         (f) For the purpose of the exemption provided in this
 1223  subsection, the term “qualified business” means a business which
 1224  is:
 1225         1. First occupying a new structure to which electrical
 1226  service, other than that used for construction purposes, has not
 1227  been previously provided or furnished;
 1228         2. Newly occupying an existing, remodeled, renovated, or
 1229  rehabilitated structure to which electrical service, other than
 1230  that used for remodeling, renovation, or rehabilitation of the
 1231  structure, has not been provided or furnished in the three
 1232  preceding billing periods; or
 1233         3. Occupying a new, remodeled, rebuilt, renovated, or
 1234  rehabilitated structure for which a refund has been granted
 1235  pursuant to paragraph (5)(g).
 1236         (g)This subsection expires on the date specified in s.
 1237  290.016 for the expiration of the Florida Enterprise Zone Act,
 1238  except that:
 1239         1.Paragraph (d) shall not expire; and
 1240         2.Any qualified business which has been granted an
 1241  exemption under this subsection prior to that date shall be
 1242  allowed the full benefit of this exemption as if this subsection
 1243  had not expired on that date.
 1244         Section 16. Section 212.096, Florida Statutes, is amended
 1245  to read:
 1246         212.096 Sales, rental, storage, use tax; opportunity
 1247  enterprise zone jobs credit against sales tax.—
 1248         (1) For the purposes of the credit provided in this
 1249  section:
 1250         (a) “Eligible business” means any sole proprietorship,
 1251  firm, partnership, corporation, bank, savings association,
 1252  estate, trust, business trust, receiver, syndicate, or other
 1253  group or combination, or successor business, located in an
 1254  opportunity enterprise zone. The business must demonstrate to
 1255  the department that, on the date of application, the total
 1256  number of full-time jobs defined under paragraph (d) is greater
 1257  than the total was 12 months prior to that date. An eligible
 1258  business does not include any business which has claimed the
 1259  credit permitted under s. 220.181 for any new business employee
 1260  first beginning employment with the business after July 1, 2020
 1261  1995.
 1262         (b) “Month” means either a calendar month or the time
 1263  period from any day of any month to the corresponding day of the
 1264  next succeeding month or, if there is no corresponding day in
 1265  the next succeeding month, the last day of the succeeding month.
 1266         (c) “New employee” means a person residing in an
 1267  opportunity enterprise zone or a participant in the welfare
 1268  transition program who begins employment with an eligible
 1269  business after July 1, 2020 1995, and who has not been
 1270  previously employed full time within the preceding 12 months by
 1271  the eligible business, or a successor eligible business,
 1272  claiming the credit allowed by this section.
 1273         (d) “Job” means a full-time position, as consistent with
 1274  terms used by the Department of Economic Opportunity and the
 1275  United States Department of Labor for purposes of reemployment
 1276  assistance tax administration and employment estimation
 1277  resulting directly from a business operation in this state. This
 1278  term does not include a temporary construction job involved with
 1279  the construction of facilities or any job that has previously
 1280  been included in any application for tax credits under s.
 1281  220.181(1). The term also includes employment of an employee
 1282  leased from an employee leasing company licensed under chapter
 1283  468 if such employee has been continuously leased to the
 1284  employer for an average of at least 36 hours per week for more
 1285  than 6 months.
 1286         (e) “New job has been created” means that, on the date of
 1287  application, the total number of full-time jobs is greater than
 1288  the total was 12 months prior to that date, as demonstrated to
 1289  the department by a business located in the opportunity
 1290  enterprise zone.
 1291  
 1292  A person shall be deemed to be employed if the person performs
 1293  duties in connection with the operations of the business on a
 1294  regular, full-time basis, provided the person is performing such
 1295  duties for an average of at least 36 hours per week each month.
 1296  The person must be performing such duties at a business site
 1297  located in the opportunity enterprise zone.
 1298         (2)(a) Upon an affirmative showing by an eligible business
 1299  to the satisfaction of the department that the requirements of
 1300  this section have been met, the business shall be allowed a
 1301  credit against the tax remitted under this chapter.
 1302         (b) The credit shall be computed as 20 percent of the
 1303  actual monthly wages paid in this state to each new employee
 1304  hired when a new job has been created, unless the business is
 1305  located within a rural enterprise zone pursuant to s. 290.004,
 1306  in which case the credit shall be 30 percent of the actual
 1307  monthly wages paid. If no less than 20 percent of the employees
 1308  of the business are residents of an opportunity enterprise zone,
 1309  excluding temporary and part-time employees, the credit shall be
 1310  computed as 30 percent of the actual monthly wages paid in this
 1311  state to each new employee hired when a new job has been
 1312  created, unless the business is located within a rural
 1313  enterprise zone, in which case the credit shall be 45 percent of
 1314  the actual monthly wages paid. If the new employee hired when a
 1315  new job is created is a participant in the welfare transition
 1316  program, the following credit shall be a percent of the actual
 1317  monthly wages paid: 40 percent for $4 above the hourly federal
 1318  minimum wage rate; 41 percent for $5 above the hourly federal
 1319  minimum wage rate; 42 percent for $6 above the hourly federal
 1320  minimum wage rate; 43 percent for $7 above the hourly federal
 1321  minimum wage rate; and 44 percent for $8 above the hourly
 1322  federal minimum wage rate. For purposes of this paragraph,
 1323  monthly wages shall be computed as one-twelfth of the expected
 1324  annual wages paid to such employee. The amount paid as wages to
 1325  a new employee is the compensation paid to such employee that is
 1326  subject to reemployment assistance tax. The credit shall be
 1327  allowed for up to 24 consecutive months, beginning with the
 1328  first tax return due pursuant to s. 212.11 after approval by the
 1329  department.
 1330         (3) In order to claim this credit, an eligible business
 1331  must file under oath with the governing body or opportunity
 1332  enterprise zone development agency having jurisdiction over the
 1333  opportunity enterprise zone where the business is located, as
 1334  applicable, a statement which includes:
 1335         (a) For each new employee for whom this credit is claimed,
 1336  the employee’s name and place of residence, including the
 1337  identifying number assigned by the department pursuant to s.
 1338  290.0065 to the opportunity enterprise zone in which the
 1339  employee resides if the new employee is a person residing in an
 1340  opportunity enterprise zone, and, if applicable, documentation
 1341  that the employee is a welfare transition program participant.
 1342         (b) If applicable, the name and address of each permanent
 1343  employee of the business, including, for each employee who is a
 1344  resident of an opportunity enterprise zone, the identifying
 1345  number assigned by the department pursuant to s. 290.0065 to the
 1346  opportunity enterprise zone in which the employee resides.
 1347         (c) The name and address of the eligible business.
 1348         (d) The starting salary or hourly wages paid to the new
 1349  employee.
 1350         (e) Demonstration to the department that, on the date of
 1351  application, the total number of full-time jobs defined under
 1352  paragraph (1)(d) is greater than the total was 12 months prior
 1353  to that date.
 1354         (f) The identifying number assigned by the department
 1355  pursuant to s. 290.0065 to the opportunity enterprise zone in
 1356  which the business is located.
 1357         (g) Whether the business is a small business as defined by
 1358  s. 288.703(6).
 1359         (h) Within 10 working days after receipt of an application,
 1360  the governing body or opportunity enterprise zone development
 1361  agency shall review the application to determine if it contains
 1362  all the information required pursuant to this subsection and
 1363  meets the criteria set out in this section. The governing body
 1364  or agency shall certify all applications that contain the
 1365  information required pursuant to this subsection and meet the
 1366  criteria set out in this section as eligible to receive a
 1367  credit. If applicable, the governing body or agency shall also
 1368  certify if 20 percent of the employees of the business are
 1369  residents of an opportunity enterprise zone, excluding temporary
 1370  and part-time employees. The certification shall be in writing,
 1371  and a copy of the certification shall be transmitted to the
 1372  executive director of the Department of Revenue. The business
 1373  shall be responsible for forwarding a certified application to
 1374  the department within the time specified in paragraph (i).
 1375         (i) All applications for a credit pursuant to this section
 1376  must be submitted to the department within 6 months after the
 1377  new employee is hired, except applications for credit for leased
 1378  employees. Applications for credit for leased employees must be
 1379  submitted to the department within 7 months after the employee
 1380  is leased.
 1381         (4) Within 10 working days after receipt of a completed
 1382  application for a credit authorized in this section, the
 1383  department shall inform the business that the application has
 1384  been approved. The credit may be taken on the first return due
 1385  after receipt of approval from the department.
 1386         (5) In the event the application is incomplete or
 1387  insufficient to support the credit authorized in this section,
 1388  the department shall deny the credit and notify the business of
 1389  that fact. The business may reapply for this credit.
 1390         (6) The credit provided in this section does not apply:
 1391         (a) For any new employee who is an owner, partner, or
 1392  majority stockholder of an eligible business.
 1393         (b) For any new employee who is employed for any period
 1394  less than 3 months.
 1395         (7) The credit provided in this section shall not be
 1396  allowed for any month in which the tax due for such period or
 1397  the tax return required pursuant to s. 212.11 for such period is
 1398  delinquent.
 1399         (8) In the event an eligible business has a credit larger
 1400  than the amount owed the state on the tax return for the time
 1401  period in which the credit is claimed, the amount of the credit
 1402  for that time period shall be the amount owed the state on that
 1403  tax return.
 1404         (9) Any business which has claimed this credit shall not be
 1405  allowed any credit under the provisions of s. 220.181 for any
 1406  new employee beginning employment after July 1, 2020 1995.
 1407         (10) It shall be the responsibility of each business to
 1408  affirmatively demonstrate to the satisfaction of the department
 1409  that it meets the requirements of this section.
 1410         (11) Any person who fraudulently claims this credit is
 1411  liable for repayment of the credit plus a mandatory penalty of
 1412  100 percent of the credit plus interest at the rate provided in
 1413  this chapter, and such person is guilty of a misdemeanor of the
 1414  second degree, punishable as provided in s. 775.082 or s.
 1415  775.083.
 1416         (12)This section, except for subsection (11), expires on
 1417  the date specified in s. 290.016 for the expiration of the
 1418  Florida Enterprise Zone Act.
 1419         Section 17. Section 220.181, Florida Statutes, is amended
 1420  to read:
 1421         220.181 Opportunity Enterprise zone jobs credit.—
 1422         (1)(a) There shall be allowed a credit against the tax
 1423  imposed by this chapter to any business located in an
 1424  opportunity enterprise zone which demonstrates to the department
 1425  that, on the date of application, the total number of full-time
 1426  jobs is greater than the total was 12 months before that date.
 1427  The credit shall be computed as 20 percent of the actual monthly
 1428  wages paid in this state to each new employee hired when a new
 1429  job has been created, as defined under s. 220.03(1)(ee), unless
 1430  the business is located in a rural enterprise zone, pursuant to
 1431  s. 290.004, in which case the credit shall be 30 percent of the
 1432  actual monthly wages paid. If no less than 20 percent of the
 1433  employees of the business are residents of an opportunity
 1434  enterprise zone, excluding temporary and part-time employees,
 1435  the credit shall be computed as 30 percent of the actual monthly
 1436  wages paid in this state to each new employee hired when a new
 1437  job has been created, unless the business is located in a rural
 1438  enterprise zone, in which case the credit shall be 45 percent of
 1439  the actual monthly wages paid, for a period of up to 24
 1440  consecutive months. If the new employee hired when a new job is
 1441  created is a participant in the welfare transition program, the
 1442  following credit shall be a percent of the actual monthly wages
 1443  paid: 40 percent for $4 above the hourly federal minimum wage
 1444  rate; 41 percent for $5 above the hourly federal minimum wage
 1445  rate; 42 percent for $6 above the hourly federal minimum wage
 1446  rate; 43 percent for $7 above the hourly federal minimum wage
 1447  rate; and 44 percent for $8 above the hourly federal minimum
 1448  wage rate.
 1449         (b) This credit applies only with respect to wages subject
 1450  to reemployment assistance tax. The credit provided in this
 1451  section does not apply:
 1452         1. For any employee who is an owner, partner, or majority
 1453  stockholder of an eligible business.
 1454         2. For any new employee who is employed for any period less
 1455  than 3 months.
 1456         (c) If this credit is not fully used in any one year, the
 1457  unused amount may be carried forward for a period not to exceed
 1458  5 years. The carryover credit may be used in a subsequent year
 1459  when the tax imposed by this chapter for such year exceeds the
 1460  credit for such year after applying the other credits and unused
 1461  credit carryovers in the order provided in s. 220.02(8).
 1462         (2) When filing for an opportunity enterprise zone jobs
 1463  credit, a business must file under oath with the governing body
 1464  or opportunity enterprise zone development agency having
 1465  jurisdiction over the opportunity enterprise zone where the
 1466  business is located, as applicable, a statement which includes:
 1467         (a) For each new employee for whom this credit is claimed,
 1468  the employee’s name and place of residence during the taxable
 1469  year, including the identifying number assigned by the
 1470  department pursuant to s. 290.0065 to the opportunity enterprise
 1471  zone in which the new employee resides if the new employee is a
 1472  person residing in an opportunity enterprise zone, and, if
 1473  applicable, documentation that the employee is a welfare
 1474  transition program participant.
 1475         (b) If applicable, the name and address of each permanent
 1476  employee of the business, including, for each employee who is a
 1477  resident of an opportunity enterprise zone, the identifying
 1478  number assigned by the department pursuant to s. 290.0065 to the
 1479  opportunity enterprise zone in which the employee resides.
 1480         (c) The name and address of the business.
 1481         (d) The identifying number assigned by the department
 1482  pursuant to s. 290.0065 to the opportunity enterprise zone in
 1483  which the eligible business is located.
 1484         (e) The salary or hourly wages paid to each new employee
 1485  claimed.
 1486         (f) Demonstration to the department that, on the date of
 1487  application, the total number of full-time jobs is greater than
 1488  the total was 12 months prior to that date.
 1489         (g) Whether the business is a small business as defined by
 1490  s. 288.703.
 1491         (3) Within 10 working days after receipt of an application,
 1492  the governing body or opportunity enterprise zone development
 1493  agency shall review the application to determine if it contains
 1494  all the information required pursuant to subsection (2) and
 1495  meets the criteria set out in this section. The governing body
 1496  or agency shall certify all applications that contain the
 1497  information required pursuant to subsection (2) and meet the
 1498  criteria set out in this section as eligible to receive a
 1499  credit. If applicable, the governing body or agency shall also
 1500  certify if 20 percent of the employees of the business are
 1501  residents of an opportunity enterprise zone, excluding temporary
 1502  and part-time employees. The certification shall be in writing,
 1503  and a copy of the certification shall be transmitted to the
 1504  executive director of the Department of Revenue. The business
 1505  shall be responsible for forwarding a certified application to
 1506  the department.
 1507         (4) It shall be the responsibility of the taxpayer to
 1508  affirmatively demonstrate to the satisfaction of the department
 1509  that it meets the requirements of this act.
 1510         (5) For the purpose of this section, the term “month” means
 1511  either a calendar month or the time period from any day of any
 1512  month to the corresponding day of the next succeeding month or,
 1513  if there is no corresponding day in the next succeeding month,
 1514  the last day of the succeeding month.
 1515         (6) No business which files an amended return for a taxable
 1516  year shall be allowed any amount of credit or credit
 1517  carryforward pursuant to this section in excess of the amount
 1518  claimed by such business on its original return for the taxable
 1519  year. The provisions of this subsection do not apply to
 1520  increases in the amount of credit claimed under this section on
 1521  an amended return due to the use of any credit amount previously
 1522  carried forward for the taxable year on the original return or
 1523  any eligible prior year under paragraph (1)(c).
 1524         (7) Any business which has claimed this credit shall not be
 1525  allowed any credit under the provision of s. 212.096 for any new
 1526  employee beginning employment after July 1, 2020 1995. The
 1527  provisions of this subsection shall not apply when a corporation
 1528  converts to an S corporation for purposes of compliance with the
 1529  Internal Revenue Code of 1986, as amended; however, no
 1530  corporation shall be allowed the benefit of this credit and the
 1531  credit under s. 212.096 either for the same new employee or for
 1532  the same taxable year. In addition, such a corporation shall not
 1533  be allowed any credit under s. 212.096 until it has filed notice
 1534  of its intent to change its status for tax purposes and until
 1535  its final return under this chapter for the taxable year prior
 1536  to such change has been filed.
 1537         (8)(a) Any person who fraudulently claims this credit is
 1538  liable for repayment of the credit, plus a mandatory penalty in
 1539  the amount of 200 percent of the credit, plus interest at the
 1540  rate provided in s. 220.807, and commits a felony of the third
 1541  degree, punishable as provided in s. 775.082, s. 775.083, or s.
 1542  775.084.
 1543         (b) Any person who makes an underpayment of tax as a result
 1544  of a grossly overstated claim for this credit is guilty of a
 1545  felony of the third degree, punishable as provided in s.
 1546  775.082, s. 775.083, or s. 775.084. For purposes of this
 1547  paragraph, a grossly overstated claim means a claim in an amount
 1548  in excess of 100 percent of the amount of credit allowable under
 1549  this section.
 1550         (9)This section, except paragraph (1)(c) and subsection
 1551  (8), expires on the date specified in s. 290.016 for the
 1552  expiration of the Florida Enterprise Zone Act, and a business
 1553  may not begin claiming the enterprise zone jobs credit after
 1554  that date; however, the expiration of this section does not
 1555  affect the operation of any credit for which a business has
 1556  qualified under this section before that date, or any
 1557  carryforward of unused credit amounts as provided in paragraph
 1558  (1)(c).
 1559         Section 18. Section 220.182, Florida Statutes, is amended
 1560  to read:
 1561         220.182 Opportunity Enterprise zone property tax credit.—
 1562         (1)(a) Beginning July 1, 1995, there shall be allowed a
 1563  credit against the tax imposed by this chapter to any business
 1564  which establishes a new business as defined in s. 220.03(1)(p),
 1565  expands an existing business as defined in s. 220.03(1)(k), or
 1566  rebuilds an existing business as defined in s. 220.03(1)(u) in
 1567  this state. The credit shall be computed annually as ad valorem
 1568  taxes paid in this state, in the case of a new business; the
 1569  additional ad valorem tax paid in this state resulting from
 1570  assessments on additional real or tangible personal property
 1571  acquired to facilitate the expansion of an existing business; or
 1572  the ad valorem taxes paid in this state resulting from
 1573  assessments on property replaced or restored, in the case of a
 1574  rebuilt business, including pollution and waste control
 1575  facilities, or any part thereof, and including one or more
 1576  buildings or other structures, machinery, fixtures, and
 1577  equipment.
 1578         (b) If the credit granted pursuant to this section is not
 1579  fully used in any one year, the unused amount may be carried
 1580  forward for a period not to exceed 5 years. The carryover credit
 1581  may be used in a subsequent year when the tax imposed by this
 1582  chapter for such year exceeds the credit for such year under
 1583  this section after applying the other credits and unused credit
 1584  carryovers in the order provided in s. 220.02(8). The amount of
 1585  credit taken under this section in any one year, however, shall
 1586  not exceed $25,000 for each eligible location, or, if no less
 1587  than 20 percent of the employees of the business at that
 1588  location are residents of an opportunity enterprise zone,
 1589  excluding temporary employees, the amount shall not exceed
 1590  $50,000 for each eligible location.
 1591         (2) To be eligible to receive an expanded opportunity
 1592  enterprise zone property tax credit of up to $50,000 for each
 1593  eligible location, the business must provide a statement, under
 1594  oath, on the form prescribed by the department for claiming the
 1595  credit authorized by this section, that no less than 20 percent
 1596  of its employees at that location, excluding temporary and part
 1597  time employees, are residents of an opportunity enterprise zone.
 1598  It shall be a condition precedent to the granting of each annual
 1599  tax credit that such employment requirements be fulfilled
 1600  throughout each year during the 5-year period of the credit. The
 1601  statement shall set forth the name and place of residence of
 1602  each permanent employee on the last day of business of the tax
 1603  year for which the credit is claimed or, if the employee is no
 1604  longer employed or eligible for the credit on that date, the
 1605  last calendar day of the last full calendar month the employee
 1606  was employed or eligible for the credit at the relevant site.
 1607         (3) The credit shall be available to a new business for a
 1608  period not to exceed the year in which ad valorem taxes are
 1609  first levied against the business and the 4 years immediately
 1610  thereafter. The credit shall be available to an expanded
 1611  existing business for a period not to exceed the year in which
 1612  ad valorem taxes are first levied on additional real or tangible
 1613  personal property acquired to facilitate the expansion or
 1614  rebuilding and the 4 years immediately thereafter. No business
 1615  shall be entitled to claim the credit authorized by this
 1616  section, except any amount attributable to the carryover of a
 1617  previously earned credit, for more than 5 consecutive years.
 1618         (4) To be eligible for an opportunity enterprise zone
 1619  property tax credit, a new, expanded, or rebuilt business shall
 1620  file a notice with the property appraiser of the county in which
 1621  the business property is located or to be located. The notice
 1622  shall be filed no later than April 1 of the year in which new or
 1623  additional real or tangible personal property acquired to
 1624  facilitate such new, expanded, or rebuilt facility is first
 1625  subject to assessment. The notice shall be made on a form
 1626  prescribed by the department and shall include separate
 1627  descriptions of:
 1628         (a) Real and tangible personal property owned or leased by
 1629  the business prior to expansion, if any.
 1630         (b) Net new or additional real and tangible personal
 1631  property acquired to facilitate the new, expanded, or rebuilt
 1632  facility.
 1633         (5) When filing for an opportunity enterprise zone property
 1634  tax credit as a new business, a business shall include a copy of
 1635  its receipt indicating payment of ad valorem taxes for the
 1636  current year.
 1637         (6) When filing for an opportunity enterprise zone property
 1638  tax credit as an expanded or rebuilt business, a business shall
 1639  include copies of its receipts indicating payment of ad valorem
 1640  taxes for the current year for prior existing property and for
 1641  expansion-related or rebuilt property.
 1642         (7) The receipts described in subsections (5) and (6) shall
 1643  indicate the assessed value of the property, the property taxes
 1644  paid, a brief description of the property, and an indication, if
 1645  applicable, that the property was separately assessed as
 1646  expansion-related or rebuilt property.
 1647         (8) The department has authority to adopt rules pursuant to
 1648  ss. 120.536(1) and 120.54 to implement the provisions of this
 1649  act.
 1650         (9) It shall be the responsibility of the taxpayer to
 1651  affirmatively demonstrate to the satisfaction of the department
 1652  that he or she meets the requirements of this act.
 1653         (10) When filing for an opportunity enterprise zone
 1654  property tax credit as an expansion of an existing business or
 1655  as a new business, it shall be a condition precedent to the
 1656  granting of each annual tax credit that there have been,
 1657  throughout each year during the 5-year period, no fewer than
 1658  five more employees than in the year preceding the initial
 1659  granting of the credit.
 1660         (11) To apply for an opportunity enterprise zone property
 1661  tax credit, a new, expanded, or rebuilt business must file under
 1662  oath with the governing body or opportunity enterprise zone
 1663  development agency having jurisdiction over the opportunity
 1664  enterprise zone where the business is located, as applicable, an
 1665  application prescribed by the department for claiming the credit
 1666  authorized by this section. Within 10 working days after receipt
 1667  of an application, the governing body or opportunity enterprise
 1668  zone development agency shall review the application to
 1669  determine if it contains all the information required pursuant
 1670  to this section and meets the criteria set out in this section.
 1671  The governing body or agency shall certify all applications that
 1672  contain the information required pursuant to this section and
 1673  meet the criteria set out in this section as eligible to receive
 1674  a credit. If applicable, the governing body or agency shall also
 1675  certify if 20 percent of the employees of the business are
 1676  residents of an opportunity enterprise zone, excluding temporary
 1677  and part-time employees. The certification shall be in writing,
 1678  and a copy of the certification shall be transmitted to the
 1679  executive director of the Department of Revenue. The business
 1680  shall be responsible for forwarding all certified applications
 1681  to the department.
 1682         (12) When filing for an opportunity enterprise zone
 1683  property tax credit, a business shall include the identifying
 1684  number assigned by the department under chapter 290 pursuant to
 1685  s. 290.0065 to the opportunity enterprise zone in which the
 1686  business is located.
 1687         (13) When filing for an opportunity enterprise zone
 1688  property tax credit, a business shall indicate whether the
 1689  business is a small business as defined by s. 288.703.
 1690         (14)This section expires on the date specified in s.
 1691  290.016 for the expiration of the Florida Enterprise Zone Act,
 1692  and a business may not begin claiming the enterprise zone
 1693  property tax credit after that date; however, the expiration of
 1694  this section does not affect the operation of any credit for
 1695  which a business has qualified under this section before that
 1696  date, or any carryforward of unused credit amounts as provided
 1697  in paragraph (1)(b).
 1698         Section 19. Subsection (5) of section 159.803, Florida
 1699  Statutes, is amended to read:
 1700         159.803 Definitions.—As used in this part, the term:
 1701         (5) “Priority project” means a solid waste disposal
 1702  facility or a sewage facility, as such terms are defined in s.
 1703  142 of the Code, or a water facility, as defined in s. 142 of
 1704  the Code, which is operated by a member-owned, not-for-profit
 1705  utility, or any project which is to be located in an area which
 1706  is an opportunity enterprise zone designated pursuant to s.
 1707  290.0065.
 1708         Section 20. Subsection (8) of section 163.503, Florida
 1709  Statutes, is amended to read:
 1710         163.503 Definitions.—
 1711         (8) “Opportunity Enterprise zone” means an area identified
 1712  in chapter 290 designated pursuant to s. 290.0065.
 1713         Section 21. Subsection (1) of section 163.522, Florida
 1714  Statutes, is amended to read:
 1715         163.522 State redevelopment programs.—
 1716         (1) Any county or municipality which has nominated an area
 1717  as an opportunity enterprise zone as set forth in chapter 290
 1718  pursuant to s. 290.0055 which has been so designated pursuant to
 1719  s. 290.0065 is directed to give consideration to the creation of
 1720  a neighborhood improvement district within the zone said area.
 1721         Section 22. Subsection (8) of section 166.231, Florida
 1722  Statutes, is amended to read:
 1723         166.231 Municipalities; public service tax.—
 1724         (8)(a) Beginning July 1, 1995, a municipality may by
 1725  ordinance exempt not less than 50 percent of the tax imposed
 1726  under this section on purchasers of electrical energy who are
 1727  determined to be eligible for the exemption provided by s.
 1728  212.08(15) by the Department of Revenue. The exemption shall be
 1729  administered as provided in that section. A copy of any
 1730  ordinance adopted pursuant to this subsection shall be provided
 1731  to the Department of Revenue not less than 14 days prior to its
 1732  effective date.
 1733         (b)If an area that is nominated as an enterprise zone
 1734  pursuant to s. 290.0055 has not yet been designated pursuant to
 1735  s. 290.0065, a municipality may enact an ordinance for such
 1736  exemption; however, the ordinance shall not be effective until
 1737  such area is designated pursuant to s. 290.0065.
 1738         (c)This subsection expires on the date specified in s.
 1739  290.016 for the expiration of the Florida Enterprise Zone Act,
 1740  except that any qualified business that has satisfied the
 1741  requirements of this subsection before that date shall be
 1742  allowed the full benefit of the exemption allowed under this
 1743  subsection as if this subsection had not expired on that date.
 1744         Section 23. Subsection (19) of section 159.27, Florida
 1745  Statutes, is amended to read:
 1746         159.27 Definitions.—The following words and terms, unless
 1747  the context clearly indicates a different meaning, shall have
 1748  the following meanings:
 1749         (19) “Commercial project in an enterprise zone” means
 1750  buildings, building additions or renovations, or other
 1751  structures to be newly constructed and suitable for use by a
 1752  commercial enterprise, and includes the site on which such
 1753  buildings or structures are located, located in an area
 1754  designated as an opportunity enterprise zone under chapter 290
 1755  pursuant to s. 290.0065.
 1756         Section 24. Subsections (1), (3), and (4) of section
 1757  193.077, Florida Statutes, are amended to read:
 1758         193.077 Notice of new, rebuilt, or expanded property.—
 1759         (1) The property appraiser shall accept notices on or
 1760  before April 1 of the year in which the new or additional real
 1761  or personal property acquired to establish a new business or
 1762  facilitate a business expansion or restoration is first subject
 1763  to assessment. The notice shall be filed, on a form prescribed
 1764  by the department, by any business seeking to qualify for an
 1765  opportunity enterprise zone property tax credit as a new or
 1766  expanded business pursuant to s. 220.182(4).
 1767         (3) Within 10 days of extension or recertification of the
 1768  assessment rolls pursuant to s. 193.122, whichever is later, the
 1769  property appraiser shall forward to the department a list of all
 1770  property of new businesses and property separately assessed as
 1771  expansion-related or rebuilt property pursuant to s. 193.085(5)
 1772  193.085(5)(a). The list shall include the name and address of
 1773  the business to which the property is assessed, the assessed
 1774  value of the property, the total taxes levied against the
 1775  property, the identifying number for the property as shown on
 1776  the assessment roll, and a description of the property.
 1777         (4)This section expires on the date specified in s.
 1778  290.016 for the expiration of the Florida Enterprise Zone Act.
 1779         Section 25. Subsection (5) of section 193.085, Florida
 1780  Statutes, is amended to read:
 1781         193.085 Listing all property.—
 1782         (5)(a) Beginning in the year in which a notice of new,
 1783  rebuilt, or expanded property is accepted and certified pursuant
 1784  to s. 193.077 and for the 4 years immediately thereafter, the
 1785  property appraiser shall separately assess the prior existing
 1786  property and the expansion-related or rebuilt property, if any,
 1787  of each business having submitted said notice pursuant to s.
 1788  220.182(4). The listing of expansion-related or rebuilt property
 1789  on an assessment roll shall immediately follow the listing of
 1790  prior existing property for each expanded business. However,
 1791  beginning with the first assessment roll following receipt of a
 1792  notice from the department that a business has been disallowed
 1793  an opportunity enterprise zone property tax credit, the property
 1794  appraiser shall singly list the property of such business.
 1795         (b)This subsection expires on the date specified in s.
 1796  290.016 for the expiration of the Florida Enterprise Zone Act.
 1797         Section 26. Subsection (4) of section 195.073, Florida
 1798  Statutes, is amended to read:
 1799         195.073 Classification of property.—All items required by
 1800  law to be on the assessment rolls must receive a classification
 1801  based upon the use of the property. The department shall
 1802  promulgate uniform definitions for all classifications. The
 1803  department may designate other subclassifications of property.
 1804  No assessment roll may be approved by the department which does
 1805  not show proper classifications.
 1806         (4)(a) Rules adopted pursuant to this section shall provide
 1807  for the separate identification of property as prior existing
 1808  property of an expanded or rebuilt business, as expansion
 1809  related property of an expanded or rebuilt business, and as
 1810  property of a new business, in the event the business qualifies
 1811  for an opportunity enterprise zone property tax credit pursuant
 1812  to s. 220.182, in addition to classification according to use.
 1813         (b)This subsection expires on the date specified in s.
 1814  290.016 for the expiration of the Florida Enterprise Zone Act.
 1815         Section 27. Subsection (1) of section 195.099, Florida
 1816  Statutes, is amended to read:
 1817         195.099 Periodic review.—
 1818         (1)(a) The department may review the assessments of new,
 1819  rebuilt, and expanded business reported according to s.
 1820  193.077(3), to ensure parity of level of assessment with other
 1821  classifications of property.
 1822         (b)This subsection shall expire on the date specified in
 1823  s. 290.016 for the expiration of the Florida Enterprise Zone
 1824  Act.
 1825         Section 28. Paragraph (b) of subsection (15) and subsection
 1826  (18) of section 196.012, Florida Statutes, are amended to read:
 1827         196.012 Definitions.—For the purpose of this chapter, the
 1828  following terms are defined as follows, except where the context
 1829  clearly indicates otherwise:
 1830         (15) “Expansion of an existing business” means:
 1831         (b) Any business or organization located in an area that
 1832  was designated as an enterprise zone pursuant to chapter 290 as
 1833  of December 30, 2015, an opportunity zone pursuant to chapter
 1834  290 after July 1, 2020, or a brownfield area that increases
 1835  operations on a site located within the same zone or area
 1836  colocated with a commercial or industrial operation owned by the
 1837  same business or organization under common control with the same
 1838  business or organization.
 1839         (18) “Opportunity Enterprise zone” means an area designated
 1840  as an opportunity enterprise zone pursuant to chapter 290 s.
 1841  290.0065. This subsection expires on the date specified in s.
 1842  290.016 for the expiration of the Florida Enterprise Zone Act.
 1843         Section 29. Subsections (3) and (5) of section 196.1995,
 1844  Florida Statutes, are amended to read:
 1845         196.1995 Economic development ad valorem tax exemption.—
 1846         (3) The board of county commissioners or the governing
 1847  authority of the municipality that calls a referendum within its
 1848  total jurisdiction to determine whether its respective
 1849  jurisdiction may grant economic development ad valorem tax
 1850  exemptions may vote to limit the effect of the referendum to
 1851  authority to grant economic development tax exemptions for new
 1852  businesses and expansions of existing businesses located in an
 1853  opportunity enterprise zone or a brownfield area, as defined in
 1854  s. 376.79(5). If an area nominated to be an enterprise zone
 1855  pursuant to s. 290.0055 has not yet been designated pursuant to
 1856  s. 290.0065, The board of county commissioners or the governing
 1857  authority of the municipality may call such referendum prior to
 1858  such designation; however, the authority to grant economic
 1859  development ad valorem tax exemptions does not apply until such
 1860  area is designated pursuant to s. 290.0065. The ballot question
 1861  in such referendum shall be in substantially the following form
 1862  and shall be used in lieu of the ballot question prescribed in
 1863  subsection (2):
 1864  
 1865  Shall the board of county commissioners of this county (or the
 1866  governing authority of this municipality, or both) be authorized
 1867  to grant, pursuant to s. 3, Art. VII of the State Constitution,
 1868  property tax exemptions for new businesses and expansions of
 1869  existing businesses that are located in an opportunity
 1870  enterprise zone or a brownfield area and that are expected to
 1871  create new, full-time jobs in the county (or municipality, or
 1872  both)?
 1873  
 1874         ....Yes—For authority to grant exemptions.
 1875         ....No—Against authority to grant exemptions.
 1876  
 1877         (5) Upon a majority vote in favor of such authority, the
 1878  board of county commissioners or the governing authority of the
 1879  municipality, at its discretion, by ordinance may exempt from ad
 1880  valorem taxation up to 100 percent of the assessed value of all
 1881  improvements to real property made by or for the use of a new
 1882  business and of all tangible personal property of such new
 1883  business, or up to 100 percent of the assessed value of all
 1884  added improvements to real property made to facilitate the
 1885  expansion of an existing business and of the net increase in all
 1886  tangible personal property acquired to facilitate such expansion
 1887  of an existing business. To qualify for this exemption, the
 1888  improvements to real property must be made or the tangible
 1889  personal property must be added or increased after approval by
 1890  motion or resolution of the local governing body, subject to
 1891  ordinance adoption or on or after the day the ordinance is
 1892  adopted. However, if the authority to grant exemptions is
 1893  approved in a referendum in which the ballot question contained
 1894  in subsection (3) appears on the ballot, the authority of the
 1895  board of county commissioners or the governing authority of the
 1896  municipality to grant exemptions is limited solely to new
 1897  businesses and expansions of existing businesses that are
 1898  located in an area which was designated as an enterprise zone
 1899  pursuant to chapter 290 as of December 30, 2015, in an
 1900  opportunity zone as defined in chapter 290 as of July 1, 2020,
 1901  or in a brownfield area. New businesses and expansions of
 1902  existing businesses located in an area that was designated as an
 1903  enterprise zone pursuant to chapter 290 as of December 30, 2015,
 1904  or is in an opportunity zone as defined in chapter 290 as of
 1905  July 1, 2020, but is not in a brownfield area, may qualify for
 1906  the ad valorem tax exemption only if approved by motion or
 1907  resolution of the local governing body, subject to ordinance
 1908  adoption, or by ordinance, enacted before December 31, 2015.
 1909  Property acquired to replace existing property shall not be
 1910  considered to facilitate a business expansion. All data center
 1911  equipment for a data center shall be exempt from ad valorem
 1912  taxation for the term of the approved exemption. The exemption
 1913  applies only to taxes levied by the respective unit of
 1914  government granting the exemption. The exemption does not apply,
 1915  however, to taxes levied for the payment of bonds or to taxes
 1916  authorized by a vote of the electors pursuant to s. 9(b) or s.
 1917  12, Art. VII of the State Constitution. Any such exemption shall
 1918  remain in effect for up to 10 years with respect to any
 1919  particular facility, or up to 20 years for a data center,
 1920  regardless of any change in the authority of the county or
 1921  municipality to grant such exemptions or the expiration of the
 1922  Enterprise Zone Act pursuant to chapter 290, Florida Statutes
 1923  2019. The exemption shall not be prolonged or extended by
 1924  granting exemptions from additional taxes or by virtue of any
 1925  reorganization or sale of the business receiving the exemption.
 1926         Section 30. Subsection (4) of section 205.022, Florida
 1927  Statutes, is amended to read:
 1928         205.022 Definitions.—When used in this chapter, the
 1929  following terms and phrases shall have the meanings ascribed to
 1930  them in this section, except when the context clearly indicates
 1931  a different meaning:
 1932         (4) “Opportunity Enterprise zone” means an area designated
 1933  as an opportunity enterprise zone pursuant to chapter 290 s.
 1934  290.0065. This subsection expires on the date specified in s.
 1935  290.016 for the expiration of the Florida Enterprise Zone Act.
 1936         Section 31. Section 205.054, Florida Statutes, is amended
 1937  to read:
 1938         205.054 Business tax; partial exemption for engaging in
 1939  business or occupation in opportunity enterprise zone.—
 1940         (1) Notwithstanding the provisions of s. 205.033(1)(a) or
 1941  s. 205.043(1)(a), the governing body of a county or municipality
 1942  may authorize by appropriate resolution or ordinance, adopted
 1943  pursuant to the procedure established in s. 205.032 or s.
 1944  205.042, the exemption of 50 percent of the business tax levied
 1945  for the privilege of engaging in or managing any business,
 1946  profession, or occupation in the respective jurisdiction of the
 1947  county or municipality when such privilege is exercised at a
 1948  permanent business location or branch office located in an
 1949  opportunity enterprise zone.
 1950         (2) Such exemption applies to each classification for which
 1951  a business tax receipt is required in the jurisdiction.
 1952  Classifications shall be the same in an opportunity enterprise
 1953  zone as elsewhere in the jurisdiction. Each county or municipal
 1954  business tax receipt issued with the exemption authorized in
 1955  this section shall be in the same general form as the other
 1956  county or municipal business tax receipts and shall expire at
 1957  the same time as those other receipts expire as fixed by law.
 1958  Any receipt issued with the exemption authorized in this section
 1959  is nontransferable. The exemption authorized in this section
 1960  does not apply to any penalty authorized in s. 205.053.
 1961         (3) Each tax collecting authority of a county or
 1962  municipality which provides the exemption authorized in this
 1963  section shall issue to each person who may be entitled to the
 1964  exemption a receipt pursuant to the provisions contained in this
 1965  section. Before a receipt with such exemption is issued to an
 1966  applicant, the tax collecting authority must, in each case, be
 1967  provided proof that the applicant is entitled to such exemption.
 1968  Such proof shall be made by means of a statement filed under
 1969  oath with the tax collecting authority, which statement
 1970  indicates that the permanent business location or branch office
 1971  of the applicant is located in an opportunity enterprise zone of
 1972  a jurisdiction which has authorized the exemption permitted in
 1973  this section.
 1974         (4) Any receipt obtained with the exemption authorized in
 1975  this subsection by the commission of fraud upon the issuing
 1976  authority is void. Any person who has fraudulently obtained such
 1977  exemption and thereafter engages, under color of the receipt, in
 1978  any business, profession, or occupation requiring the business
 1979  tax receipt is subject to prosecution for engaging in a
 1980  business, profession, or occupation without having the required
 1981  receipt under the laws of the state.
 1982         (5) If an area nominated as an enterprise zone pursuant to
 1983  s. 290.0055 has not yet been designated pursuant to s. 290.0065,
 1984  The governing body of a county or municipality may enact an the
 1985  appropriate ordinance or resolution authorizing the exemption
 1986  permitted in this section; however, such ordinance or resolution
 1987  will not be effective until such area is designated pursuant to
 1988  s. 290.0065.
 1989         (6)This section expires on the date specified in s.
 1990  290.016 for the expiration of the Florida Enterprise Zone Act;
 1991  and a receipt may not be issued with the exemption authorized in
 1992  this section for any period beginning on or after that date.
 1993         Section 32. Subsection (6) of section 212.02, Florida
 1994  Statutes, is amended to read:
 1995         212.02 Definitions.—The following terms and phrases when
 1996  used in this chapter have the meanings ascribed to them in this
 1997  section, except where the context clearly indicates a different
 1998  meaning:
 1999         (6) “Opportunity Enterprise zone” means an area of the
 2000  state as set forth in chapter 290 designated pursuant to s.
 2001  290.0065. This subsection expires on the date specified in s.
 2002  290.016 for the expiration of the Florida Enterprise Zone Act.
 2003         Section 33. Subsections (6) and (7) of section 220.02,
 2004  Florida Statutes, are amended to read:
 2005         220.02 Legislative intent.—
 2006         (6)(a) It is the intent of the Legislature that the
 2007  opportunity enterprise zone jobs credit provided by s. 220.181
 2008  be applicable only to those businesses located in an opportunity
 2009  enterprise zone. It is further the intent of the Legislature to
 2010  provide an incentive for the increased provision of employment
 2011  opportunities leading to the improvement of the quality of life
 2012  of those employed and the positive expansion of the economy of
 2013  the state as well as the economy of present opportunity
 2014  enterprise zones.
 2015         (b) Any person charged with any criminal offense arising
 2016  from a civil disorder associated with an emergency, as defined
 2017  in s. 220.03(1)(i), and found guilty, whether or not
 2018  adjudication of guilt or imposition of sentence is suspended,
 2019  deferred, or withheld, is not eligible to make application for,
 2020  receive, or in any other manner enjoy the benefits or any form
 2021  of assistance available under chapter 80-247, Laws of Florida.
 2022         (c)This subsection expires on the date specified in s.
 2023  290.016 for the expiration of the Florida Enterprise Zone Act.
 2024         (7)(a) It is the intent of the Legislature that the
 2025  opportunity enterprise zone property tax credit provided by s.
 2026  220.182 be applicable only to those new or expanded businesses
 2027  located in opportunity enterprise zones which make a positive
 2028  expansionary contribution to the economy of this state and to
 2029  the economy of their local communities in terms of new jobs for
 2030  residents of opportunity enterprise zones and improvements to
 2031  real and personal property located in opportunity enterprise
 2032  zones.
 2033         (b) Any person charged with any criminal offense arising
 2034  from a civil disorder associated with an emergency, as defined
 2035  in s. 220.03(1)(i), and found guilty, whether or not
 2036  adjudication of guilt or imposition of sentence is suspended,
 2037  deferred, or withheld, is not eligible to make application for,
 2038  receive, or in any other manner enjoy the benefits or any form
 2039  of assistance available under chapter 80-248, Laws of Florida.
 2040         (c)This subsection expires on the date specified in s.
 2041  290.016 for the expiration of the Florida Enterprise Zone Act.
 2042         Section 34. Paragraphs (a), (c), (i), (j), (k), (o), (p),
 2043  (q), (t), (u), and (ee) of subsection (1) of section 220.03,
 2044  Florida Statutes, are amended to read:
 2045         220.03 Definitions.—
 2046         (1) SPECIFIC TERMS.—When used in this code, and when not
 2047  otherwise distinctly expressed or manifestly incompatible with
 2048  the intent thereof, the following terms shall have the following
 2049  meanings:
 2050         (a) “Ad valorem taxes paid” means 96 percent of property
 2051  taxes levied for operating purposes and does not include
 2052  interest, penalties, or discounts foregone. In addition, the
 2053  term “ad valorem taxes paid,” for purposes of the credit in s.
 2054  220.182, means the ad valorem tax paid on new or additional real
 2055  or personal property acquired to establish a new business or
 2056  facilitate a business expansion, including pollution and waste
 2057  control facilities, or any part thereof, and including one or
 2058  more buildings or other structures, machinery, fixtures, and
 2059  equipment. This paragraph expires on the date specified in s.
 2060  290.016 for the expiration of the Florida Enterprise Zone Act.
 2061         (c) “Business” or “business firm” means any business entity
 2062  authorized to do business in this state as defined in paragraph
 2063  (e), and any bank or savings and loan association as defined in
 2064  s. 220.62, subject to the tax imposed by the provisions of this
 2065  chapter. This paragraph expires on the date specified in s.
 2066  290.016 for the expiration of the Florida Enterprise Zone Act.
 2067         (i) “Emergency,” as used in s. 220.02 and in paragraph (u)
 2068  of this subsection, means occurrence of widespread or severe
 2069  damage, injury, or loss of life or property proclaimed pursuant
 2070  to s. 14.022 or declared pursuant to s. 252.36. This paragraph
 2071  expires on the date specified in s. 290.016 for the expiration
 2072  of the Florida Enterprise Zone Act.
 2073         (j) “Opportunity Enterprise zone” means an area in the
 2074  state as set forth in chapter 290 designated pursuant to s.
 2075  290.0065. This paragraph expires on the date specified in s.
 2076  290.016 for the expiration of the Florida Enterprise Zone Act.
 2077         (k) “Expansion of an existing business,” for the purposes
 2078  of the opportunity enterprise zone property tax credit, means
 2079  any business entity authorized to do business in this state as
 2080  defined in paragraph (e), and any bank or savings and loan
 2081  association as defined in s. 220.62, subject to the tax imposed
 2082  by the provisions of this chapter, located in an opportunity
 2083  enterprise zone, which expands by or through additions to real
 2084  and personal property and which establishes five or more new
 2085  jobs to employ five or more additional full-time employees at
 2086  such location. This paragraph expires on the date specified in
 2087  s. 290.016 for the expiration of the Florida Enterprise Zone
 2088  Act.
 2089         (o) “Local government” means any county or incorporated
 2090  municipality in the state. This paragraph expires on the date
 2091  specified in s. 290.016 for the expiration of the Florida
 2092  Enterprise Zone Act.
 2093         (p) “New business,” for the purposes of the opportunity
 2094  enterprise zone property tax credit, means any business entity
 2095  authorized to do business in this state as defined in paragraph
 2096  (e), or any bank or savings and loan association as defined in
 2097  s. 220.62, subject to the tax imposed by the provisions of this
 2098  chapter, first beginning operations on a site located in an
 2099  opportunity enterprise zone and clearly separate from any other
 2100  commercial or industrial operations owned by the same entity,
 2101  bank, or savings and loan association and which establishes five
 2102  or more new jobs to employ five or more additional full-time
 2103  employees at such location. This paragraph expires on the date
 2104  specified in s. 290.016 for the expiration of the Florida
 2105  Enterprise Zone Act.
 2106         (q) “New employee,” for the purposes of the enterprise zone
 2107  jobs credit, means a person residing in an opportunity
 2108  enterprise zone or a participant in the welfare transition
 2109  program who is employed at a business located in an enterprise
 2110  zone who begins employment in the operations of the business
 2111  after July 1, 2020 July 1, 1995, and who has not been previously
 2112  employed full time within the preceding 12 months by the
 2113  business or a successor business claiming the credit pursuant to
 2114  s. 220.181. A person shall be deemed to be employed by such a
 2115  business if the person performs duties in connection with the
 2116  operations of the business on a full-time basis, provided she or
 2117  he is performing such duties for an average of at least 36 hours
 2118  per week each month. The person must be performing such duties
 2119  at a business site located in an opportunity enterprise zone.
 2120  This paragraph expires on the date specified in s. 290.016 for
 2121  the expiration of the Florida Enterprise Zone Act.
 2122         (t) “Project” means any activity undertaken by an eligible
 2123  sponsor, as defined in s. 220.183(2)(c), which is designed to
 2124  construct, improve, or substantially rehabilitate housing that
 2125  is affordable to low-income or very-low-income households as
 2126  defined in s. 420.9071(19) and (28); designed to provide housing
 2127  opportunities for persons with special needs as defined in s.
 2128  420.0004; designed to provide commercial, industrial, or public
 2129  resources and facilities; or designed to improve entrepreneurial
 2130  and job-development opportunities for low-income persons. A
 2131  project may be the investment necessary to increase access to
 2132  high-speed broadband capability in a rural community that had an
 2133  enterprise zone designated pursuant to chapter 290 as of May 1,
 2134  2015, or is an opportunity zone as set forth in chapter 290,
 2135  including projects that result in improvements to communications
 2136  assets that are owned by a business. A project may include the
 2137  provision of museum educational programs and materials that are
 2138  directly related to any project approved between January 1,
 2139  1996, and December 31, 1999, and located in an area that was in
 2140  an enterprise zone designated pursuant to s. 290.0065 as of May
 2141  1, 2015, or is an opportunity zone as set forth in chapter 290.
 2142  This paragraph does not preclude projects that propose to
 2143  construct or rehabilitate low-income or very-low-income housing
 2144  on scattered sites or housing opportunities for persons with
 2145  special needs as defined in s. 420.0004. With respect to
 2146  housing, contributions may be used to pay the following eligible
 2147  project-related activities:
 2148         1. Project development, impact, and management fees for
 2149  special needs, low-income, or very-low-income housing projects;
 2150         2. Down payment and closing costs for eligible persons, as
 2151  defined in s. 420.9071(19) and (28);
 2152         3. Administrative costs, including housing counseling and
 2153  marketing fees, not to exceed 10 percent of the community
 2154  contribution, directly related to special needs, low-income, or
 2155  very-low-income projects; and
 2156         4. Removal of liens recorded against residential property
 2157  by municipal, county, or special-district local governments when
 2158  satisfaction of the lien is a necessary precedent to the
 2159  transfer of the property to an eligible person, as defined in s.
 2160  420.9071(19) and (28), for the purpose of promoting home
 2161  ownership. Contributions for lien removal must be received from
 2162  a nonrelated third party.
 2163         (u) “Rebuilding of an existing business” means replacement
 2164  or restoration of real or tangible property destroyed or damaged
 2165  in an emergency, as defined in paragraph (i), after July 1,
 2166  1995, in an enterprise zone or after July 1, 2020, in an
 2167  opportunity zone, by a business entity authorized to do business
 2168  in this state as defined in paragraph (e), or a bank or savings
 2169  and loan association as defined in s. 220.62, subject to the tax
 2170  imposed by the provisions of this chapter, located in the
 2171  enterprise zone. This paragraph expires on the date specified in
 2172  s. 290.016 for the expiration of the Florida Enterprise Zone
 2173  Act.
 2174         (ee) “New job has been created” means that, on the date of
 2175  approval application, the total number of full-time jobs is
 2176  greater than the total was 12 months prior to that date, as
 2177  demonstrated to the department by a business located in the
 2178  opportunity enterprise zone.
 2179         Section 35. Paragraph (a) of subsection (1) of section
 2180  220.13, Florida Statutes, is amended to read:
 2181         220.13 “Adjusted federal income” defined.—
 2182         (1) The term “adjusted federal income” means an amount
 2183  equal to the taxpayer’s taxable income as defined in subsection
 2184  (2), or such taxable income of more than one taxpayer as
 2185  provided in s. 220.131, for the taxable year, adjusted as
 2186  follows:
 2187         (a) Additions.—There shall be added to such taxable income:
 2188         1.a. The amount of any tax upon or measured by income,
 2189  excluding taxes based on gross receipts or revenues, paid or
 2190  accrued as a liability to the District of Columbia or any state
 2191  of the United States which is deductible from gross income in
 2192  the computation of taxable income for the taxable year.
 2193         b. Notwithstanding sub-subparagraph a., if a credit taken
 2194  under s. 220.1875 is added to taxable income in a previous
 2195  taxable year under subparagraph 11. and is taken as a deduction
 2196  for federal tax purposes in the current taxable year, the amount
 2197  of the deduction allowed shall not be added to taxable income in
 2198  the current year. The exception in this sub-subparagraph is
 2199  intended to ensure that the credit under s. 220.1875 is added in
 2200  the applicable taxable year and does not result in a duplicate
 2201  addition in a subsequent year.
 2202         2. The amount of interest which is excluded from taxable
 2203  income under s. 103(a) of the Internal Revenue Code or any other
 2204  federal law, less the associated expenses disallowed in the
 2205  computation of taxable income under s. 265 of the Internal
 2206  Revenue Code or any other law, excluding 60 percent of any
 2207  amounts included in alternative minimum taxable income, as
 2208  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 2209  taxpayer pays tax under s. 220.11(3).
 2210         3. In the case of a regulated investment company or real
 2211  estate investment trust, an amount equal to the excess of the
 2212  net long-term capital gain for the taxable year over the amount
 2213  of the capital gain dividends attributable to the taxable year.
 2214         4. That portion of the wages or salaries paid or incurred
 2215  for the taxable year which is equal to the amount of the credit
 2216  allowable for the taxable year under s. 220.181. This
 2217  subparagraph shall expire on the date specified in s. 290.016
 2218  for the expiration of the Florida Enterprise Zone Act.
 2219         5. That portion of the ad valorem school taxes paid or
 2220  incurred for the taxable year which is equal to the amount of
 2221  the credit allowable for the taxable year under s. 220.182. This
 2222  subparagraph shall expire on the date specified in s. 290.016
 2223  for the expiration of the Florida Enterprise Zone Act.
 2224         6. The amount taken as a credit under s. 220.195 which is
 2225  deductible from gross income in the computation of taxable
 2226  income for the taxable year.
 2227         7. That portion of assessments to fund a guaranty
 2228  association incurred for the taxable year which is equal to the
 2229  amount of the credit allowable for the taxable year.
 2230         8. In the case of a nonprofit corporation which holds a
 2231  pari-mutuel permit and which is exempt from federal income tax
 2232  as a farmers’ cooperative, an amount equal to the excess of the
 2233  gross income attributable to the pari-mutuel operations over the
 2234  attributable expenses for the taxable year.
 2235         9. The amount taken as a credit for the taxable year under
 2236  s. 220.1895.
 2237         10. Up to nine percent of the eligible basis of any
 2238  designated project which is equal to the credit allowable for
 2239  the taxable year under s. 220.185.
 2240         11. The amount taken as a credit for the taxable year under
 2241  s. 220.1875. The addition in this subparagraph is intended to
 2242  ensure that the same amount is not allowed for the tax purposes
 2243  of this state as both a deduction from income and a credit
 2244  against the tax. This addition is not intended to result in
 2245  adding the same expense back to income more than once.
 2246         12. The amount taken as a credit for the taxable year under
 2247  s. 220.192.
 2248         13. The amount taken as a credit for the taxable year under
 2249  s. 220.193.
 2250         14. Any portion of a qualified investment, as defined in s.
 2251  288.9913, which is claimed as a deduction by the taxpayer and
 2252  taken as a credit against income tax pursuant to s. 288.9916.
 2253         15. The costs to acquire a tax credit pursuant to s.
 2254  288.1254(5) that are deducted from or otherwise reduce federal
 2255  taxable income for the taxable year.
 2256         16. The amount taken as a credit for the taxable year
 2257  pursuant to s. 220.194.
 2258         17. The amount taken as a credit for the taxable year under
 2259  s. 220.196. The addition in this subparagraph is intended to
 2260  ensure that the same amount is not allowed for the tax purposes
 2261  of this state as both a deduction from income and a credit
 2262  against the tax. The addition is not intended to result in
 2263  adding the same expense back to income more than once.
 2264         Section 36. Paragraph (a) of subsection (1) of section
 2265  288.076, Florida Statutes, is amended to read:
 2266         288.076 Return on investment reporting for economic
 2267  development programs.—
 2268         (1) As used in this section, the term:
 2269         (a) “Jobs” has the same meaning as provided in s.
 2270  288.106(2) 288.106(2)(i).
 2271         Section 37. Paragraph (f) of subsection (2) of section
 2272  288.106, Florida Statutes, is amended, and a new paragraph (l)
 2273  is added to that subsection, to read:
 2274         288.106 Tax refund program for qualified target industry
 2275  businesses.—
 2276         (2) DEFINITIONS.—As used in this section:
 2277         (f)“Enterprise zone” means an area designated as an
 2278  enterprise zone pursuant to s. 290.0065.
 2279         (l)“Opportunity zone” means an area as set forth in
 2280  chapter 290.
 2281         Section 38. Subsection (7) of section 288.907, Florida
 2282  Statutes, is amended to read:
 2283         288.907 Annual incentives report.—By December 30 of each
 2284  year, Enterprise Florida, Inc., in conjunction with the
 2285  department, shall provide the Governor, the President of the
 2286  Senate, and the Speaker of the House of Representatives a
 2287  detailed incentives report quantifying the economic benefits for
 2288  all of the economic development incentive programs marketed by
 2289  Enterprise Florida, Inc. The annual incentives report must
 2290  include:
 2291         (7) The amount of tax refunds, tax credits, or other
 2292  payments made to projects locating or expanding in state
 2293  opportunity enterprise zones, rural communities, brownfield
 2294  areas, or distressed urban communities. The report must include
 2295  a separate analysis of the impact of such tax refunds on state
 2296  opportunity enterprise zones designated under s. 290.0065, rural
 2297  communities, brownfield areas, and distressed urban communities.
 2298         Section 39. Paragraph (e) of subsection (2), subsection
 2299  (4), and paragraph (l) of subsection (5) of section 288.1089,
 2300  Florida Statutes, are amended to read:
 2301         288.1089 Innovation Incentive Program.—
 2302         (2) As used in this section, the term:
 2303         (e) “Opportunity Enterprise zone” means an area designated
 2304  as an opportunity enterprise zone pursuant to chapter 290 s.
 2305  290.0065.
 2306         (4) To qualify for review by the department, the applicant
 2307  must, at a minimum, establish the following to the satisfaction
 2308  of the department:
 2309         (a) The jobs created by the project must pay an estimated
 2310  annual average wage equaling at least 130 percent of the average
 2311  private sector wage. The department may waive this average wage
 2312  requirement at the request of Enterprise Florida, Inc., for a
 2313  project located in a rural area, a brownfield area, or an
 2314  opportunity enterprise zone, when the merits of the individual
 2315  project or the specific circumstances in the community in
 2316  relationship to the project warrant such action. A
 2317  recommendation for waiver by Enterprise Florida, Inc., must
 2318  include a specific justification for the waiver and be
 2319  transmitted to the department in writing. If the department
 2320  elects to waive the wage requirement, the waiver must be stated
 2321  in writing and the reasons for granting the waiver must be
 2322  explained.
 2323         (b) A research and development project must:
 2324         1. Serve as a catalyst for an emerging or evolving
 2325  technology cluster.
 2326         2. Demonstrate a plan for significant higher education
 2327  collaboration.
 2328         3. Provide the state, at a minimum, a cumulative break-even
 2329  economic benefit within a 20-year period.
 2330         4. Be provided with a one-to-one match from the local
 2331  community. The match requirement may be reduced or waived in
 2332  rural areas of opportunity or reduced in rural areas, brownfield
 2333  areas, and opportunity enterprise zones.
 2334         (c) An innovation business project in this state, other
 2335  than a research and development project, must:
 2336         1.a. Result in the creation of at least 1,000 direct, new
 2337  jobs at the business; or
 2338         b. Result in the creation of at least 500 direct, new jobs
 2339  if the project is located in a rural area, a brownfield area, or
 2340  an opportunity enterprise zone.
 2341         2. Have an activity or product that is within an industry
 2342  that is designated as a target industry business under s.
 2343  288.106 or a designated sector under s. 288.108.
 2344         3.a. Have a cumulative investment of at least $500 million
 2345  within a 5-year period; or
 2346         b. Have a cumulative investment that exceeds $250 million
 2347  within a 10-year period if the project is located in a rural
 2348  area, brownfield area, or an opportunity enterprise zone.
 2349         4. Be provided with a one-to-one match from the local
 2350  community. The match requirement may be reduced or waived in
 2351  rural areas of opportunity or reduced in rural areas, brownfield
 2352  areas, and opportunity enterprise zones.
 2353         (d) For an alternative and renewable energy project in this
 2354  state, the project must:
 2355         1. Demonstrate a plan for significant collaboration with an
 2356  institution of higher education;
 2357         2. Provide the state, at a minimum, a cumulative break-even
 2358  economic benefit within a 20-year period;
 2359         3. Include matching funds provided by the applicant or
 2360  other available sources. The match requirement may be reduced or
 2361  waived in rural areas of opportunity or reduced in rural areas,
 2362  brownfield areas, and opportunity enterprise zones;
 2363         4. Be located in this state; and
 2364         5. Provide at least 35 direct, new jobs that pay an
 2365  estimated annual average wage that equals at least 130 percent
 2366  of the average private sector wage.
 2367         (5) The department shall review proposals pursuant to s.
 2368  288.061 for all three categories of innovation incentive awards.
 2369  Before making a recommendation to the executive director, the
 2370  department shall solicit comments and recommendations from the
 2371  Department of Agriculture and Consumer Services. For each
 2372  project, the evaluation and recommendation to the department
 2373  must include, but need not be limited to:
 2374         (l) Additional evaluative criteria for a research and
 2375  development facility project, including:
 2376         1. A description of the extent to which the project has the
 2377  potential to serve as catalyst for an emerging or evolving
 2378  cluster.
 2379         2. A description of the extent to which the project has or
 2380  could have a long-term collaborative research and development
 2381  relationship with one or more universities or community colleges
 2382  in this state.
 2383         3. A description of the existing or projected impact of the
 2384  project on established clusters or targeted industry sectors.
 2385         4. A description of the project’s contribution to the
 2386  diversity and resiliency of the innovation economy of this
 2387  state.
 2388         5. A description of the project’s impact on special needs
 2389  communities, including, but not limited to, rural areas,
 2390  distressed urban areas, and opportunity enterprise zones.
 2391         Section 40. Paragraph (c) of subsection (5) of section
 2392  288.1175, Florida Statutes, is amended to read:
 2393         288.1175 Agriculture education and promotion facility.—
 2394         (5) The Department of Agriculture and Consumer Services
 2395  shall competitively evaluate applications for funding of an
 2396  agriculture education and promotion facility. If the number of
 2397  applicants exceeds three, the Department of Agriculture and
 2398  Consumer Services shall rank the applications based upon
 2399  criteria developed by the Department of Agriculture and Consumer
 2400  Services, with priority given in descending order to the
 2401  following items:
 2402         (c) The location of the facility in a brownfield site as
 2403  defined in s. 376.79(4), a rural enterprise zone as defined in
 2404  s. 290.004, Florida Statutes 2019, an opportunity zone as
 2405  defined in chapter 290, an agriculturally depressed area as
 2406  defined in s. 570.74, or a county that has lost its agricultural
 2407  land to environmental restoration projects.
 2408         Section 41.  Section 290.00710, Florida Statutes, is
 2409  amended to read:
 2410         290.00710 Enterprise zone designation for the City of
 2411  Lakeland.—The City of Lakeland may apply to the department for
 2412  designation of one enterprise zone for an area within the City
 2413  of Lakeland, which zone shall encompass an area up to 10 square
 2414  miles. Notwithstanding former s. 290.0065, limiting the total
 2415  number of enterprise zones designated and the number of
 2416  enterprise zones within a population category, the department
 2417  may designate one enterprise zone under this section. The
 2418  department shall establish the initial effective date of the
 2419  enterprise zone designated pursuant to this section.
 2420         Section 42. Section 290.0072, Florida Statutes, is amended
 2421  to read:
 2422         290.0072 Enterprise zone designation for the City of Winter
 2423  Haven.—The City of Winter Haven may apply to the department for
 2424  designation of one enterprise zone for an area within the City
 2425  of Winter Haven, which zone shall encompass an area up to 5
 2426  square miles. Notwithstanding former s. 290.0065 limiting the
 2427  total number of enterprise zones designated and the number of
 2428  enterprise zones within a population category, the department
 2429  may designate one enterprise zone under this section. The
 2430  department shall establish the initial effective date of the
 2431  enterprise zone designated pursuant to this section.
 2432         Section 43. Section 290.00725, Florida Statutes, is amended
 2433  to read:
 2434         290.00725 Enterprise zone designation for the City of
 2435  Ocala.—The City of Ocala may apply to the department for
 2436  designation of one enterprise zone for an area within the
 2437  western portion of the city, which zone shall encompass an area
 2438  up to 5 square miles. Notwithstanding former s. 290.0065
 2439  limiting the total number of enterprise zones designated and the
 2440  number of enterprise zones within a population category, the
 2441  department may designate one enterprise zone under this section.
 2442  The department shall establish the initial effective date of the
 2443  enterprise zone designated under this section.
 2444         Section 44. Section 290.00726, Florida Statutes, is amended
 2445  to read:
 2446         290.00726 Enterprise zone designation for Martin County.
 2447  Martin County may apply to the department for designation of one
 2448  enterprise zone for an area within Martin County, which zone
 2449  shall encompass an area of up to 10 square miles consisting of
 2450  land within the primary urban services boundary and focusing on
 2451  Indiantown, but excluding property owned by Florida Power and
 2452  Light to the west, two areas to the north designated as estate
 2453  residential, and the county-owned Timer Powers Recreational
 2454  Area. Within the designated enterprise zone, Martin County shall
 2455  exempt residential condominiums from benefiting from state
 2456  enterprise zone incentives, unless prohibited by law.
 2457  Notwithstanding former s. 290.0065 limiting the total number of
 2458  enterprise zones designated and the number of enterprise zones
 2459  within a population category, the department may designate one
 2460  enterprise zone under this section. The department shall
 2461  establish the initial effective date of the enterprise zone
 2462  designated under this section.
 2463         Section 45. Section 290.00727, Florida Statutes, is amended
 2464  to read:
 2465         290.00727 Enterprise zone designation for the City of Palm
 2466  Bay.—The City of Palm Bay may apply to the department for
 2467  designation of one enterprise zone for an area within the
 2468  northeast portion of the city, which zone shall encompass an
 2469  area of up to 5 square miles. Notwithstanding former s. 290.0065
 2470  limiting the total number of enterprise zones designated and the
 2471  number of enterprise zones within a population category, the
 2472  department may designate one enterprise zone under this section.
 2473  The department shall establish the initial effective date of the
 2474  enterprise zone designated under this section.
 2475         Section 46. Section 290.00728, Florida Statutes, is amended
 2476  to read:
 2477         290.00728 Enterprise zone designation for Lake County.—Lake
 2478  County may apply to the department for designation of one
 2479  enterprise zone, which zone shall encompass an area of up to 10
 2480  square miles within Lake County. Notwithstanding former s.
 2481  290.0065 limiting the total number of enterprise zones
 2482  designated and the number of enterprise zones within a
 2483  population category, the department may designate one enterprise
 2484  zone under this section. The department shall establish the
 2485  initial effective date of the enterprise zone designated under
 2486  this section.
 2487         Section 47. Section 290.00729, Florida Statutes, is amended
 2488  to read:
 2489         290.00729 Enterprise zone designation for Charlotte
 2490  County.—Charlotte County may apply to the Department of Economic
 2491  Opportunity for designation of one enterprise zone encompassing
 2492  an area not to exceed 20 square miles within Charlotte County.
 2493  Notwithstanding former s. 290.0065 limiting the total number of
 2494  enterprise zones designated and the number of enterprise zones
 2495  within a population category, the department may designate one
 2496  enterprise zone under this section. The department shall
 2497  establish the initial effective date of the enterprise zone
 2498  designated under this section.
 2499         Section 48. Section 290.0073, Florida Statutes, is amended
 2500  to read:
 2501         290.0073 Enterprise zone designation for Indian River
 2502  County, the City of Vero Beach, and the City of Sebastian.
 2503  Indian River County, the City of Vero Beach, and the City of
 2504  Sebastian may jointly apply to the department for designation of
 2505  one enterprise zone encompassing an area not to exceed 10 square
 2506  miles. Notwithstanding former the provisions of s. 290.0065
 2507  limiting the total number of enterprise zones designated and the
 2508  number of enterprise zones within a population category, the
 2509  department may designate one enterprise zone under this section.
 2510  The department shall establish the initial effective date of the
 2511  enterprise zone designated pursuant to this section.
 2512         Section 49. Section 290.00731, Florida Statutes, is amended
 2513  to read:
 2514         290.00731 Enterprise zone designation for Citrus County.
 2515  Citrus County may apply to the department for designation of one
 2516  enterprise zone for an area within Citrus County.
 2517  Notwithstanding former s. 290.0065 limiting the total number of
 2518  enterprise zones designated and the number of enterprise zones
 2519  within a population category, the department may designate one
 2520  enterprise zone under this section. The department shall
 2521  establish the initial effective date of the enterprise zone
 2522  designated under this section.
 2523         Section 50. Section 290.0074, Florida Statutes, is amended
 2524  to read:
 2525         290.0074 Enterprise zone designation for Sumter County.
 2526  Sumter County may apply to the department for designation of one
 2527  enterprise zone encompassing an area not to exceed 10 square
 2528  miles. Notwithstanding former the provisions of s. 290.0065
 2529  limiting the total number of enterprise zones designated and the
 2530  number of enterprise zones within a population category, the
 2531  department may designate one enterprise zone under this section.
 2532  The department shall establish the initial effective date of the
 2533  enterprise zone designated pursuant to this section.
 2534         Section 51. Section 290.0077, Florida Statutes, is amended
 2535  to read:
 2536         290.0077 Enterprise zone designation for Orange County and
 2537  the municipality of Apopka.—Orange County and the municipality
 2538  of Apopka may jointly apply to the department for designation of
 2539  one enterprise zone. Notwithstanding former the provisions of s.
 2540  290.0065 limiting the total number of enterprise zones
 2541  designated and the number of enterprise zones within a
 2542  population category, the department may designate one enterprise
 2543  zone under this section. The department shall establish the
 2544  initial effective date of the enterprise zone designated
 2545  pursuant to this section.
 2546         Section 52. Section 290.06561, Florida Statutes, is
 2547  repealed.
 2548         Section 53. Subsection (2) of section 339.2821, Florida
 2549  Statutes, is amended to read:
 2550         339.2821 Economic development transportation projects.—
 2551         (2) The department, in consultation with the Department of
 2552  Economic Opportunity, shall review each transportation project
 2553  for approval and funding. In the review, the department must
 2554  consider:
 2555         (a) The cost per job created or retained considering the
 2556  amount of transportation funds requested;
 2557         (b) The average hourly rate of wages for jobs created;
 2558         (c) The reliance on any program as an inducement for
 2559  determining the transportation project’s location;
 2560         (d) The amount of capital investment to be made by a
 2561  business;
 2562         (e) The demonstrated local commitment;
 2563         (f) The location of the transportation project in an
 2564  opportunity enterprise zone as set forth in chapter 290
 2565  designated in s. 290.0055;
 2566         (g) The location of the transportation project in a
 2567  spaceport territory as defined in s. 331.304;
 2568         (h) The unemployment rate of the surrounding area; and
 2569         (i) The poverty rate of the community.
 2570  
 2571  The department may contact any agency it deems appropriate for
 2572  additional information regarding the approval of a
 2573  transportation project. A transportation project must be
 2574  approved by the department to be eligible for funding.
 2575         Section 54. Paragraph (b) of subsection (5) of section
 2576  339.63, Florida Statutes, is amended to read:
 2577         339.63 System facilities designated; additions and
 2578  deletions.—
 2579         (5)
 2580         (b) A facility designated part of the Strategic Intermodal
 2581  System pursuant to paragraph (a) that is within the jurisdiction
 2582  of a local government that maintains a transportation
 2583  concurrency system shall receive a waiver of transportation
 2584  concurrency requirements applicable to Strategic Intermodal
 2585  System facilities in order to accommodate any development at the
 2586  facility which occurs pursuant to a building permit issued on or
 2587  before December 31, 2017, but only if such facility is located:
 2588         1. Within an area designated pursuant to s. 288.0656(7) as
 2589  a rural area of opportunity;
 2590         2. Within an opportunity a rural enterprise zone as defined
 2591  in chapter 290 s. 290.004(5); or
 2592         3. Within 15 miles of the boundary of a rural area of
 2593  opportunity or an opportunity a rural enterprise zone.
 2594         Section 55. Paragraph (d) of subsection (2) of section
 2595  624.5105, Florida Statutes, is amended to read:
 2596         624.5105 Community contribution tax credit; authorization;
 2597  limitations; eligibility and application requirements;
 2598  administration; definitions; expiration.—
 2599         (2) ELIGIBILITY REQUIREMENTS.—
 2600         (d) The project shall be located in an area that was
 2601  designated as an enterprise zone pursuant to chapter 290 between
 2602  as of May 1, 2015, and July 1, 2015; an opportunity zone after
 2603  July 1, 2020; or a Front Porch Florida Community. Any project
 2604  designed to provide housing opportunities for persons with
 2605  special needs as defined in s. 420.0004 or to construct or
 2606  rehabilitate housing for low-income or very-low-income
 2607  households as defined in s. 420.9071(19) and (28) is exempt from
 2608  the area requirement of this paragraph.
 2609         Section 56. Section 196.1996, Florida Statutes, is
 2610  reenacted to read:
 2611         196.1996 Economic development ad valorem tax exemption;
 2612  effect of ch. 94-136.—Nothing contained in chapter 94-136, Laws
 2613  of Florida, shall be deemed to require any board of county
 2614  commissioners or a governing body of any municipality to reenact
 2615  any resolution or ordinance to authorize the board of county
 2616  commissioners or the governing body to grant economic
 2617  development ad valorem tax exemptions in an enterprise zone that
 2618  was in effect on December 31, 1994. Economic development ad
 2619  valorem tax exemptions may be granted pursuant to such
 2620  resolution or ordinance which was previously approved and a
 2621  referendum, beginning July 1, 1995.
 2622         Section 57. Enterprise zone boundaries identified in s.
 2623  290.00710, s. 290.0072, s. 290.00725, s. 290.00726, s.
 2624  290.00727, s. 290.00728, s. 290.00729, s. 290.0073, s.
 2625  290.00731, s. 290.0074, or s. 290.0077, Florida Statutes, which
 2626  were in existence before December 31, 2015, are preserved for
 2627  the purpose of allowing local governments to administer local
 2628  incentive programs within these boundaries through December 31,
 2629  2021, except for eligible contiguous multi-phase projects in
 2630  which at least one certificate of use or occupancy has been
 2631  issued before December 31, 2021, and which project will then
 2632  vest the remaining project phases until completion, but no later
 2633  than December 31, 2026.
 2634         Section 58. The Division of Law Revision is directed to
 2635  prepare a reviser’s bill for the 2021 Regular Session to
 2636  substitute the term “opportunity zone” for “enterprise zone,”
 2637  substitute the term “opportunity zones” for “enterprise zones,”
 2638  and substitute the term “Florida Opportunity Zone Act” for
 2639  “Florida Enterprise Zone Act” wherever those terms appear in the
 2640  Florida Statutes, except where such terms appear in this act.
 2641         Section 59. This act shall take effect July 1, 2020.