November 25, 2020
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_h1461__
HB 1461

1
A bill to be entitled
2An act relating to energy economic zones; amending s.
3377.809, F.S.; authorizing specified tax credits and other
4incentives for pilot energy economic zone communities;
5providing requirements for the provision of such
6incentives; providing that designated energy economic
7zones shall be considered transportation concurrency
8exception areas; providing requirements for the
9calculation of land required to accommodate anticipated
10growth for specified purposes; defining the term "clean
11technology industries and technologies"; requiring pilot
12communities to work with certain agencies to test
13specified methods to promote energy-efficient land use;
14amending s. 212.08, F.S.; providing definitions; exempting
15specified building materials used in the construction or
16rehabilitation of energy-efficient structures from certain
17sales, rental, use, consumption, distribution, and storage
18taxes; exempting specified real property located in an
19energy economic zone from certain sales, rental, use,
20consumption, distribution, and storage taxes; exempting
21clean technology and manufacturing products used in energy
22economic zones from certain taxes; providing an effective
23date.
24
25Be It Enacted by the Legislature of the State of Florida:
26
27     Section 1.  Subsections (5) through (8) are added to
28section 377.809, Florida Statutes, to read:
29     377.809  Energy Economic Zone Pilot Program.-
30     (5)  Based on findings of the designated energy economic
31zone pilot communities as to incentives that may be desirable
32pursuant to subsection (3), the state incentives in paragraphs
33(a)-(d) may be offered by the pilot communities, by ordinance,
34to cultivate green economic development, encourage renewable
35electric energy generation, manufacture products that contribute
36to energy conservation and green jobs, develop energy-efficient
37land use patterns, and reduce greenhouse gas emissions. In order
38for such incentives to be provided, the pilot community must
39designate the energy economic zone by amendment to the future
40land use map portion of the comprehensive plan and implementing
41land development regulations and must certify to the Department
42of Community Affairs and the Office of Tourism, Trade, and
43Economic Development that the pilot community's developments are
44eligible to receive the incentives.
45     (a)  The jobs credit provided under s. 220.181 for
46enterprise zones shall apply to pilot energy economic zones for
47renewable energy manufacturers, zero-emission vehicle
48manufacturers and assemblers, and other such industries that
49contribute to energy conservation and the reduction of
50greenhouse gas emissions, as approved by the governing body with
51jurisdiction over the designated energy economic zone, which are
52expanding production activity through increased employment.
53     (b)  The property tax credit provided under s. 220.182 for
54enterprise zones shall apply to pilot energy economic zones for
55eligible clean technology industries and technologies, pursuant
56to subsection (7), and as approved by the governing body with
57jurisdiction of the energy economic zone.
58     (c)  The jobs credit against the sales tax provided under
59s. 212.096 for enterprise zones shall apply to pilot energy
60economic zones for businesses that meet the eligibility criteria
61set forth in s. 212.08(5)(q) and (r) and (7)(ggg).
62     (d)  All other statutory reporting and accountability
63requirements relating to the incentives under this subsection
64shall also apply to energy economic zones.
65     (6)  The following provisions apply to designated energy
66economic zones:
67     (a)  Designated energy economic zones shall be considered
68transportation concurrency exception areas. Development within
69and consistent with designated energy economic zones are exempt
70from review under s. 380.06.
71     (b)  Density and intensity bonuses for energy-efficient
72developments within the designated energy economic zones shall
73not be calculated as part of the amount of land required to
74accommodate anticipated growth for the purposes of chapter 163.
75     (7)  For purposes of energy economic zone eligibility
76criteria for the exemptions provided in subsection (5), the term
77"clean technology industries and technologies" includes a
78diverse range of products, services, and processes that harness
79renewable materials and energy sources and significantly reduce
80the use of natural resources, greenhouse gas emissions, and
81waste. Such products, services, and processes shall include, but
82are not limited to:
83     (a)  Clean transportation technologies such as advanced
84battery storage, electro propulsion, fuel cells, hybrid-electric
85and solar-powered vehicles, and stirling engines.
86     (b)  Clean energy technologies such as biofuels, fuel
87cells, microturbines, photovoltaics, small-scale hydroelectric,
88wind power, and energy efficiency.
89     (c)  Clean materials such as biomass materials,
90biomemetics, green buildings, green chemistry, and
91phytoremediation.
92     (d)  Clean water industries such as biological water
93filtration, decentralized filtration systems, small-scale
94desalination, ultraviolet purification, and wetlands
95restoration.
96     (8)  The pilot communities shall work with water management
97districts, the Department of Community Affairs, the Department
98of Environmental Protection, the Department of Health, and other
99appropriate state agencies to test sub-basin modeling and
100management, credit systems, and use of green infrastructure
101within the designated energy economic zones as methods to
102promote energy-efficient land use.
103     Section 2.  Paragraphs (q) and (r) are added to subsection
104(5) of section 212.08, Florida Statutes, and paragraph (ggg) is
105added to subsection (7) of that section, to read:
106     212.08  Sales, rental, use, consumption, distribution, and
107storage tax; specified exemptions.-The sale at retail, the
108rental, the use, the consumption, the distribution, and the
109storage to be used or consumed in this state of the following
110are hereby specifically exempt from the tax imposed by this
111chapter.
112     (5)  EXEMPTIONS; ACCOUNT OF USE.-
113     (q)  Building materials used in the construction or
114rehabilitation of energy-efficient structures of real property
115located in an energy economic zone.-
116     1.  Building materials used in the construction or
117rehabilitation of real property located in an energy economic
118zone shall be exempt from taxes imposed by this chapter upon an
119affirmative showing to the satisfaction of the department that
120the materials have been used for energy-efficient structures
121located in a designated energy economic zone. Except as provided
122in subparagraph 2., this exemption inures to the owner, lessee,
123or lessor of the real property located in an energy economic
124zone only through a refund of previously paid taxes. To receive
125a refund pursuant to this paragraph, the owner, lessee, or
126lessor of the real property located in an energy economic zone
127must file an application under oath with the governing body of
128the local government having jurisdiction over the energy
129economic zone where the business is located, as applicable,
130which includes:
131     a.  The name and address of the person claiming the refund.
132     b.  An address and assessment roll parcel number of the
133real property in an energy economic zone for which a refund of
134previously paid taxes is being sought.
135     c.  A description of the materials and energy-efficient
136construction utilized to construct or rehabilitate an energy-
137efficient structure.
138     d.  A copy of the building permit issued for the
139construction of the real property.
140     e.  A sworn statement, under the penalty of perjury, from
141the general contractor licensed in this state with whom the
142applicant contracted to accomplish the energy-efficient
143construction or rehabilitation of the real property, which
144statement lists the building materials used, the actual cost of
145the building materials, and the amount of sales tax paid in this
146state on the building materials. In the event that a general
147contractor has not been used, the applicant shall provide this
148information in a sworn statement, under the penalty of perjury.
149     f.  The identification of the energy economic zone in which
150the energy-efficient structure constructed or rehabilitated is
151located.
152     g.  A certification by the local building code inspector
153that the improvements necessary to accomplish the construction
154or rehabilitation of the real property are substantially
155completed.
156     h.  Whether the business is a small business as defined in
157s. 288.703(1).
158     i.  If applicable, the name and address of each permanent
159employee of the business, indicating those employees who reside
160in the energy economic zone.
161     2.  This exemption inures to a city, county, other
162governmental agency, or nonprofit community-based organization
163through a refund of previously paid taxes if the building
164materials used in the construction or rehabilitation of real
165property located in an energy economic zone are paid for from
166the funds of a community development block grant, State Housing
167Initiatives Partnership Program, or similar grant or loan
168program. To receive a refund pursuant to this paragraph, a city,
169county, other governmental agency, or nonprofit community-based
170organization must file an application that includes the same
171information required to be provided in subparagraph 1. by an
172owner, lessee, or lessor of rehabilitated real property. In
173addition, the application must include a sworn statement signed
174by the chief executive officer of the city, county, other
175governmental agency, or nonprofit community-based organization
176seeking a refund which states that the building materials for
177which a refund is sought were paid for from the funds of a
178community development block grant, State Housing Initiatives
179Partnership Program, or similar grant or loan program.
180     3.  Within 10 working days after receipt of an application,
181the governing body or designee of the energy economic zone shall
182review the application to determine if it contains all the
183information required pursuant to subparagraph 1. or subparagraph
1842. and meets the criteria set out in this paragraph. The
185governing body or designee shall certify all applications that
186contain the information required pursuant to subparagraph 1. or
187subparagraph 2. and meet the criteria set out in this paragraph
188as eligible to receive a refund. The certification shall be in
189writing, and a copy of the certification shall be transmitted to
190the executive director of the Department of Revenue. The
191applicant shall be responsible for forwarding a certified
192application to the department within the time specified in
193subparagraph 4.
194     4.  An application for a refund pursuant to this paragraph
195must be submitted to the department within 6 months after the
196construction of the property is deemed to be substantially
197completed by the local building code inspector or by September 1
198after the rehabilitated property is first subject to assessment.
199     5.  Not more than one exemption through a refund of
200previously paid taxes for the construction of real property
201shall be permitted for any single parcel of property unless
202there is a change in ownership between unrelated parties, a new
203lessor, or a new lessee, other than related parties. No refund
204shall be granted pursuant to this paragraph unless the amount to
205be refunded exceeds $500. No refund granted pursuant to this
206paragraph shall exceed the lesser of 97 percent of the state
207sales and use tax paid on the cost of the building materials
208used in the construction of the real property as determined
209pursuant to sub-subparagraph 1.e. or $5,000, or, if no less than
21020 percent of the employees of the business are residents of an
211energy economic zone, excluding temporary and part-time
212employees, the amount of refund granted pursuant to this
213paragraph shall not exceed the lesser of 97 percent of the sales
214tax paid on the cost of such building materials or $10,000. A
215refund approved by the department pursuant to this paragraph
216shall be made within 30 days after formal approval of the
217application, which determination shall be made within 30 days
218after receiving the application. This subparagraph shall apply
219retroactively to July 1, 2005.
220     6.  The department shall adopt rules governing the manner
221and form of refund applications and may establish guidelines as
222to the requisites for an affirmative showing of qualification
223for exemption under this paragraph.
224     7.  For the purposes of the exemption provided in this
225paragraph:
226     a.  "Building materials" means tangible personal property
227that becomes a component part of construction and improvements
228to real property.
229     b.  "Real property" has the same meaning as provided in s.
230192.001(12).
231     c.  "Energy-efficient construction " means the
232construction, renovation, restoration, rehabilitation, or
233expansion of improvements to real property resulting in a
234structure that meets Leadership in Energy and Environmental
235Design (LEED)standards.
236     d.  "Energy-efficient structures" means structures that
237meet LEED-certified buildings standards.
238     e.  "Substantially completed" has the same meaning as
239provided in s. 192.042(1).
240     (r)  Business property used in an energy economic zone.-
241     1.  Business property purchased for use by businesses
242located in an energy economic zone that is subsequently used in
243an energy economic zone shall be exempt from the tax imposed by
244this chapter. This exemption inures to the business only through
245a refund of previously paid taxes. A refund shall be authorized
246upon an affirmative showing by the taxpayer to the satisfaction
247of the department that the requirements of this paragraph have
248been met.
249     2.  To receive a refund, the business must certify to the
250governing body of the local government having jurisdiction over
251the energy economic zone in which the business is located, as
252applicable, an application that includes:
253     a.  The name and address of the business claiming the
254refund.
255     b.  A specific description of the property for which a
256refund is sought, including its serial number or other permanent
257identification number.
258     c.  The location of the property.
259     d.  The sales invoice or other proof of purchase of the
260property, showing the amount of sales tax paid, the date of
261purchase, and the name and address of the sales tax dealer from
262whom the property was purchased.
263     e.  Whether the business is a small business as defined by
264s. 288.703(1).
265     f.  If applicable, the name and address of each permanent
266employee of the business, indicating those employees who reside
267in the energy economic zone.
268     3.  An application for a refund pursuant to this paragraph
269must be submitted to the governing body having jurisdiction over
270the energy economic zone within 6 months after the tax is due on
271the business property that is purchased.
272     4.  Within 10 working days after receipt of an application,
273the governing body or designee shall review the application to
274determine if it contains all the information required pursuant
275to subparagraph 2. and meets the criteria set out in this
276paragraph. After review, the certified application shall be
277transmitted to the executive director of the Department of
278Revenue.
279     5.  The amount refunded on purchases of business property
280under this paragraph shall be the lesser of 97 percent of the
281sales tax paid on such business property or $5,000, or, if no
282less than 20 percent of the employees of the business are
283residents of an energy economic zone, excluding temporary and
284part-time employees, the amount refunded on purchases of
285business property under this paragraph shall be the lesser of 97
286percent of the sales tax paid on such business property or
287$10,000. A refund approved pursuant to this paragraph shall be
288made within 30 days after formal approval by the department of
289the application for the refund. No refund shall be granted under
290this paragraph unless the amount to be refunded exceeds $100 in
291sales tax paid on purchases made within a 60-day time period.
292     6.  The department shall adopt rules governing the manner
293and form of refund applications and may establish guidelines as
294to the requisites for an affirmative showing of qualification
295for exemption under this paragraph.
296     7.  If the department determines that the business property
297is used outside an energy economic zone within 3 years after the
298date of purchase, the amount of taxes refunded to the business
299purchasing such business property shall immediately be due and
300payable to the department by the business, together with the
301appropriate interest and penalty, computed from the date of
302purchase, in the manner provided by this chapter.
303Notwithstanding this subparagraph, business property used
304exclusively in:
305     a.  Licensed commercial fishing vessels,
306     b.  Fishing guide boats, or
307     c.  Ecotourism guide boats
308
309that leave and return to a fixed location within an area
310designated under s. 379.2353 are eligible for the exemption
311provided under this paragraph if all requirements of this
312paragraph are met. Such vessels and boats must be owned by a
313business that is eligible to receive the exemption provided
314under this paragraph. This exemption does not apply to the
315purchase of a vessel or boat.
316     8.  For the purposes of this exemption, "business property"
317means new or used tangible personal property having a value of
318at least $500 used in energy economic zones by renewable energy
319manufacturers, zero-emissions vehicle manufacturers and other
320such industries involved in clean technology industries and
321technologies.
322     (7)  MISCELLANEOUS EXEMPTIONS.-Exemptions provided to any
323entity by this chapter do not inure to any transaction that is
324otherwise taxable under this chapter when payment is made by a
325representative or employee of the entity by any means,
326including, but not limited to, cash, check, or credit card, even
327when that representative or employee is subsequently reimbursed
328by the entity. In addition, exemptions provided to any entity by
329this subsection do not inure to any transaction that is
330otherwise taxable under this chapter unless the entity has
331obtained a sales tax exemption certificate from the department
332or the entity obtains or provides other documentation as
333required by the department. Eligible purchases or leases made
334with such a certificate must be in strict compliance with this
335subsection and departmental rules, and any person who makes an
336exempt purchase with a certificate that is not in strict
337compliance with this subsection and the rules is liable for and
338shall pay the tax. The department may adopt rules to administer
339this subsection.
340     (ggg)  Clean technology and manufacturing products used in
341energy economic zones, as defined in s. 377.809(7), are exempt
342from the tax imposed by this chapter. The local governing body
343with jurisdiction for the energy economic zone shall submit a
344list of products to the department considered eligible pursuant
345to this definition.
346     Section 3.  This act shall take effect upon becoming a law.


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