April 23, 2019
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       CS for SB 1752                                   First Engrossed
       
       
       
       
       
       
       
       
       20101752e1
       
    1                        A bill to be entitled                      
    2         An act relating to economic development; amending s.
    3         125.045, F.S.; requiring an agency or entity that
    4         receives county funds for economic development
    5         purposes pursuant to a contract to submit a report on
    6         the use of the funds; requiring the county to include
    7         the report in its annual financial audit; requiring
    8         counties to report on the provision of economic
    9         development incentives to businesses to the
   10         Legislative Committee on Intergovernmental Relations;
   11         amending s. 159.803, F.S.; conforming a cross
   12         reference to changes made by the act; amending s.
   13         166.021, F.S.; requiring an agency or entity that
   14         receives municipal funds for economic development
   15         purposes pursuant to a contract to submit a report on
   16         the use of the funds; requiring the municipality to
   17         include the report in its annual financial audit;
   18         requiring municipalities to report on the provision of
   19         economic development incentives to businesses to the
   20         Legislative Committee on Intergovernmental Affairs;
   21         amending s. 212.05, F.S.; limiting the maximum amount
   22         of tax that may be imposed and collected on the sale
   23         or use of a boat in this state; amending s. 212.08,
   24         F.S.; temporarily exempting from sales and use taxes
   25         the increase in purchases of certain industrial
   26         machinery and equipment over the amount of purchases
   27         made in a base year; redefining the terms “real
   28         property” and “rehabilitation of real property” for
   29         purposes of the sales tax exemption on certain
   30         building materials used in the rehabilitation of real
   31         property used in an enterprise zone; specifying
   32         procedures to claim a sales tax credit under the
   33         entertainment industry financial incentive program;
   34         providing an exemption from the use tax for an
   35         aircraft that temporarily enters the state or is
   36         temporarily in the state for certain purposes;
   37         requiring documentation that identifies the aircraft
   38         in order to qualify for the exemption; providing that
   39         the exemption is in addition to certain other
   40         exemptions; amending s. 213.053, F.S.; authorizing the
   41         Department of Revenue to provide confidential taxpayer
   42         information relating to certain tax credits under the
   43         entertainment industry financial incentive program to
   44         the Office of Film and Entertainment and to the Office
   45         of Tourism, Trade, and Economic Development; amending
   46         s. 220.02, F.S.; providing for tax credits pursuant to
   47         the entertainment industry financial incentive program
   48         and the jobs for the unemployed tax credit program to
   49         be taken against the corporate income tax or the
   50         franchise tax after other existing credits are taken;
   51         creating s. 220.1896, F.S.; creating the jobs for the
   52         unemployed tax credit program to provide a tax credit
   53         to certain businesses that employ certain individuals
   54         who were previously unemployed after a certain date;
   55         providing for applications for certification under the
   56         program to be reviewed by Enterprise Florida, Inc.,
   57         and the Office of Tourism, Trade, and Economic
   58         Development; providing criminal penalties for
   59         fraudulent claims of a tax credit; authorizing the
   60         Office of Tourism, Trade, and Economic Development and
   61         the Department of Revenue to adopt rules; providing
   62         for the expiration of the tax credit program; creating
   63         s. 220.1899, F.S.; creating the entertainment industry
   64         tax credit for a tax credit against the qualified
   65         expenditures made by a qualified production company
   66         pursuant to the entertainment industry financial
   67         incentive program; amending s. 220.191, F.S.;
   68         redefining the terms “qualifying business” and
   69         “qualifying project” for purposes of the capital
   70         investment tax credit; providing for the amount of the
   71         credit to diminish over a 10-year period; conforming
   72         cross-references to changes made in the act; providing
   73         that a business seeking the tax credit has the
   74         responsibility of demonstrating qualification for the
   75         credit to the Department of Revenue and the Office of
   76         Tourism, Trade, and Economic Development; authorizing
   77         the payment of a prorated tax credit under certain
   78         circumstances; providing that a business that receives
   79         a capital investment tax credit is not eligible for a
   80         tax refund under the qualified target industry tax
   81         refund program; amending s. 288.095, F.S.; increasing
   82         the amount of tax refund payments available to pay the
   83         state’s share of refunds under the qualified defense
   84         contractor and space flight business tax refund
   85         program and the tax refund program for qualified
   86         target industry businesses; amending s. 288.106, F.S.;
   87         providing legislative findings and declarations for
   88         the tax refund program for qualified target industry
   89         businesses; revising the definitions of terms
   90         applicable to the program; revising the criteria for
   91         the Office of Tourism, Trade, and Economic Development
   92         and Enterprise Florida, Inc., to use in identifying
   93         target industry businesses; conforming cross
   94         references to changes made by the act; authorizing
   95         additional tax refunds to qualified target industry
   96         businesses that meet specified conditions; requiring
   97         an application for certification as a qualified target
   98         industry business to include an estimate of the
   99         proportion of the machinery, equipment, and other
  100         resources that will be used in the applicant’s
  101         proposed operation in Florida and purchased by the
  102         applicant outside the state; requiring the Office of
  103         Tourism, Trade, and Economic Development to consider
  104         the state’s return on investment in evaluating
  105         applicants for the tax refund program; extending the
  106         date by which a qualified target industry business may
  107         request an economic-stimulus exemption; redesignating
  108         economic-stimulus exemptions as economic recovery
  109         extensions; authorizing the Office of Tourism, Trade,
  110         and Economic Development to waive the requirement for
  111         a business to annually provide proof of taxes paid if
  112         the business provides proof that it has paid certain
  113         taxes in amounts at least equal to the total amount of
  114         refunds for which the business is eligible; requiring
  115         the Office of Tourism, Trade, and Economic Development
  116         to conduct a review of certain qualified target
  117         industry businesses that have received their final tax
  118         refund and provide a report of its findings and
  119         recommendations to the Governor, the President of the
  120         Senate, and the Speaker of the House of
  121         Representatives; extending the date by which
  122         businesses may apply to participate in the tax refund
  123         program for qualified target industry businesses;
  124         amending s. 288.107, F.S.; conforming cross-references
  125         to changes made by the act; amending s. 288.125, F.S.;
  126         redefining the term “entertainment industry” to
  127         include digital media projects; amending s. 288.1251,
  128         F.S.; requiring the Office of Film and Entertainment
  129         to update its strategic plan every 5 years; deleting
  130         requirements for the Office of Film and Entertainment
  131         to represent certain decisionmakers within the
  132         entertainment industry and to act as a liaison between
  133         entertainment industry producers and labor
  134         organizations; amending s. 288.1252, F.S.; deleting
  135         obsolete provisions; deleting the requirement for the
  136         Commissioner of Film and Entertainment and a
  137         representative of the Florida Tourism Marketing
  138         Council to serve as ex officio members of the Film and
  139         Entertainment Advisory Council; amending s. 288.1253,
  140         F.S.; eliminating provisions authorizing the payment
  141         of travel expenses to persons other than employees of
  142         the Office of Film and Entertainment, the Governor and
  143         Lieutenant Governor, and security staff; providing for
  144         the payment of travel expenses through reimbursements;
  145         amending s. 288.1254, F.S.; revising the entertainment
  146         industry financial incentive program to provide
  147         corporate income tax and sales and use tax credits to
  148         qualified entertainment entities rather than
  149         reimbursements from appropriations; revising
  150         provisions relating to definitions, creation, and
  151         scope, application procedures, approval process,
  152         eligibility, required documents, qualified and
  153         certified productions, and annual reports; providing
  154         duties and responsibilities of the Office of Film and
  155         Entertainment, the Office of Tourism, Trade, and
  156         Economic Development, and the Department of Revenue
  157         relating to the tax credits; providing criteria and
  158         limitations for awards of tax credits; providing for
  159         uses, allocations, election, distributions, and
  160         carryforward of the tax credits; providing for
  161         withdrawal of tax credit eligibility; providing for
  162         use of consolidated returns; providing for partnership
  163         and noncorporate distributions of tax credits;
  164         providing for succession of tax credits; providing
  165         requirements for transfer of tax credits; authorizing
  166         the Office of Tourism, Trade, and Economic Development
  167         to adopt rules, policies, and procedures; authorizing
  168         the Department of Revenue to adopt rules and conduct
  169         audits; providing for revocation and forfeiture of tax
  170         credits; providing liability for reimbursement of
  171         certain costs and fees associated with a fraudulent
  172         claim; requiring an annual report to the Governor and
  173         the Legislature; providing for future repeal;
  174         amending s. 288.1258, F.S.; requiring the Office of
  175         Film and Entertainment to include in its records
  176         certain ratios of tax exemptions and incentives to the
  177         estimated funds expended by a certified production;
  178         creating s. 288.9552, F.S.; creating the Research
  179         Commercialization Matching Grant Program to provide
  180         grants to certain small companies; designating the
  181         Florida Institute for the Commercialization of Public
  182         Research to serve as the administrator of the program;
  183         specifying criteria to determine eligibility for a
  184         grant; limiting the maximum amount of an award;
  185         requiring the institute to issue an annual report
  186         relating to the grant program to the Governor, the
  187         President of the Senate, and the Speaker of the House
  188         of Representatives; amending s. 290.00677, F.S.;
  189         conforming cross-references to changes made by the
  190         act; amending s. 373.441, F.S.; revising provisions
  191         relating to adoption of rules relating to permitting;
  192         requiring the Department of Environmental Protection
  193         to adopt rules that authorize a local government to
  194         petition the Governor and Cabinet for certain
  195         delegation requests; requiring the Department of
  196         Environmental Protection detail the statutes or rules
  197         that were not satisfied by a local government that
  198         made a request for delegation and to detail actions
  199         that could be taken to allow for delegation;
  200         authorizing a local government to petition the
  201         Governor and Cabinet to review the denial of a
  202         delegation request; providing that a delegation of
  203         authority must be approved if it meets certain rule
  204         requirements; amending s. 403.061, F.S.; directing the
  205         Department of Environmental Protection to expand the
  206         use of online self-certification for certain
  207         exemptions and permits; limiting the authority of a
  208         local government the method or form for documenting
  209         that a project qualifies for an exemption or meets the
  210         requirements for a permit; requiring the Office of
  211         Program Policy Analysis and Government Accountability
  212         to review the Enterprise Zone Program and submit a
  213         report of its findings and recommendations to the
  214         Governor, the President of the Senate, and the Speaker
  215         of the House of Representatives; authorizing the funds
  216         in specific appropriation 2649 of chapter 2008-152,
  217         Laws of Florida, to be used for additional space
  218         related economic-development purposes; providing an
  219         appropriation to the Office of Tourism, Trade, and
  220         Economic Development to fund the operations of Space
  221         Florida; providing an appropriation to the Space
  222         Business Investment and Financial Services Trust Fund
  223         to carry out the purposes of the trust fund; providing
  224         an appropriation to the Office of Tourism, Trade, and
  225         Economic Development to enable Space Florida to
  226         provide targeted business-development support services
  227         and business recruitment; providing an appropriation
  228         to the Office of Tourism, Trade, and Economic
  229         Development for Space Florida to retrain workers in
  230         the space industry; requiring all state agencies
  231         owning or operating state-owned real property to
  232         submit inventory data to the Department of
  233         Environmental Protection by a specified date;
  234         requiring the Department of Environmental Protection
  235         to submit to the Governor, the President of the
  236         Senate, and the Speaker of the House of
  237         Representatives a report that lists state-owned real
  238         property recommended for disposition; providing that
  239         the proceeds of the sale of surplus real property be
  240         deposited in the General Revenue Fund to be used for
  241         certain specified purposes; requiring the Office of
  242         Program Policy Analysis and Government Accountability
  243         to review and evaluate the Research Commercialization
  244         Matching Grant Program and submit a report of its
  245         findings to the Governor, the President of the Senate,
  246         and the Speaker of the House of Representatives;
  247         reauthorizing certain exemptions, 2-year extensions,
  248         and local comprehensive plan amendments granted,
  249         authorized, or adopted in accordance with Chapter
  250         2009-96, Laws of Florida; extending the expiration
  251         dates of certain permits issued by the Department of
  252         Environmental Protection or a water management
  253         district; extending certain previously granted build
  254         out dates; amending s. 47 of chapter 2009-82, Laws of
  255         Florida; delaying the expiration of the Florida
  256         Homebuyer Opportunity Program; requiring that
  257         construction contracts funded by state funds contain a
  258         provision requiring the contractor to give preference
  259         to the employment of Florida residents if they have
  260         substantially equal qualifications as nonresidents;
  261         defining the term “substantially equal
  262         qualifications”; requiring that a contractor post
  263         employment needs in the state’s job bank system;
  264         providing an appropriation to the Florida Institute
  265         for the Commercialization of Public Research to fund
  266         grants under the Research Commercialization Matching
  267         Grant Program; conditionally specifying the use of an
  268         appropriation to the Board of Governors of the State
  269         University System to fund proposals under the State
  270         University Research Commercialization Assistance Grant
  271         Program; providing an appropriation for the Florida
  272         Export Finance Corporation to capitalize an expansion
  273         of its existing loan program for exporters; providing
  274         a finding that the act fulfills an important state
  275         interest; providing for severability; providing
  276         effective dates.
  277  
  278  Be It Enacted by the Legislature of the State of Florida:
  279  
  280         Section 1. Effective July 1, 2010, section 125.045, Florida
  281  Statutes, is amended to read:
  282         125.045 County economic development powers.—
  283         (1) The Legislature finds and declares that this state
  284  faces increasing competition from other states and other
  285  countries for the location and retention of private enterprises
  286  within its borders. Furthermore, the Legislature finds that
  287  there is a need to enhance and expand economic activity in the
  288  counties of this state by attracting and retaining manufacturing
  289  development, business enterprise management, and other
  290  activities conducive to economic promotion, in order to provide
  291  a stronger, more balanced, and stable economy in the state; to
  292  enhance and preserve purchasing power and employment
  293  opportunities for the residents of this state; and to improve
  294  the welfare and competitive position of the state. The
  295  Legislature declares that it is necessary and in the public
  296  interest to facilitate the growth and creation of business
  297  enterprises in the counties of the state.
  298         (2) The governing body of a county may expend public funds
  299  to attract and retain business enterprises, and the use of
  300  public funds toward the achievement of such economic development
  301  goals constitutes a public purpose. The provisions of this
  302  chapter which confer powers and duties on the governing body of
  303  a county, including any powers not specifically prohibited by
  304  law which can be exercised by the governing body of a county,
  305  must be liberally construed in order to effectively carry out
  306  the purposes of this section.
  307         (3) For the purposes of this section, it constitutes a
  308  public purpose to expend public funds for economic development
  309  activities, including, but not limited to, developing or
  310  improving local infrastructure, issuing bonds to finance or
  311  refinance the cost of capital projects for industrial or
  312  manufacturing plants, leasing or conveying real property, and
  313  making grants to private enterprises for the expansion of
  314  businesses existing in the community or the attraction of new
  315  businesses to the community.
  316         (4)A contract between the governing body of a county or
  317  other entity engaged in economic development activities on
  318  behalf of the county and an economic development agency must
  319  require the agency or entity receiving county funds to submit a
  320  report to the governing body of the county detailing how county
  321  funds were spent and detailing the results of the economic
  322  development agency’s or entity’s efforts on behalf of the
  323  county. The county shall include the report as an addendum to
  324  the county’s annual financial audit.
  325         (5)(a)By December 1, 2010, and annually thereafter, each
  326  county shall report to the Legislative Committee on
  327  Intergovernmental Relations the economic development incentives
  328  given to any business during the county’s previous fiscal year.
  329  Economic development incentives include:
  330         1.Direct financial incentives of monetary assistance
  331  provided to a business from the county or through an
  332  organization authorized by the county. Such incentives include
  333  grants, loans, equity investments, loan insurance and
  334  guarantees, and training subsidies.
  335         2.Indirect incentives in the form of grants and loans
  336  provided to businesses and community organizations that provide
  337  support to businesses or promote business investment or
  338  development.
  339         3.Fee-based or tax-based incentives, including credits,
  340  refunds, exemptions, and property tax abatement or assessment
  341  reductions.
  342         4.Below-market rate leases or deeds for real property.
  343         5. Any other inducement provided to a business in order for
  344  the business to create or retain jobs, relocate to or remain in
  345  the county, or expand its current operations in the county.
  346         (b)A county shall report its economic development
  347  incentives in the format specified by the Legislative Committee
  348  on Intergovernmental Relations.
  349         (c)The Legislative Committee on Intergovernmental
  350  Relations shall compile the economic development incentives
  351  provided by each county in a manner that shows the total of each
  352  class of economic development incentives provided by each county
  353  and all counties.
  354         (d)If a county did not provide any economic development
  355  incentives during its previous fiscal year, the governing body
  356  of the county must report to the Legislative Committee on
  357  Intergovernmental Relations that the county did not provide any
  358  incentives.
  359         Section 2. Effective July 1, 2010, subsection (11) of
  360  section 159.803, Florida Statutes, is amended to read:
  361         159.803 Definitions.—As used in this part, the term:
  362         (11) “Florida First Business project” means any project
  363  which is certified by the Office of Tourism, Trade, and Economic
  364  Development as eligible to receive an allocation from the
  365  Florida First Business allocation pool established pursuant to
  366  s. 159.8083. The Office of Tourism, Trade, and Economic
  367  Development may certify those projects meeting the criteria set
  368  forth in s. 288.106(4)(b) s. 288.106(3)(b) or any project
  369  providing a substantial economic benefit to this state.
  370         Section 3. Effective July 1, 2010, subsection (9) of
  371  section 166.021, Florida Statutes, is amended to read:
  372         166.021 Powers.—
  373         (9)(a) The Legislature finds and declares that this state
  374  faces increasing competition from other states and other
  375  countries for the location and retention of private enterprises
  376  within its borders. Furthermore, the Legislature finds that
  377  there is a need to enhance and expand economic activity in the
  378  municipalities of this state by attracting and retaining
  379  manufacturing development, business enterprise management, and
  380  other activities conducive to economic promotion, in order to
  381  provide a stronger, more balanced, and stable economy in the
  382  state, to enhance and preserve purchasing power and employment
  383  opportunities for the residents of this state, and to improve
  384  the welfare and competitive position of the state. The
  385  Legislature declares that it is necessary and in the public
  386  interest to facilitate the growth and creation of business
  387  enterprises in the municipalities of the state.
  388         (b) The governing body of a municipality may expend public
  389  funds to attract and retain business enterprises, and the use of
  390  public funds toward the achievement of such economic development
  391  goals constitutes a public purpose. The provisions of this
  392  chapter which confer powers and duties on the governing body of
  393  a municipality, including any powers not specifically prohibited
  394  by law which can be exercised by the governing body of a
  395  municipality, shall be liberally construed in order to
  396  effectively carry out the purposes of this subsection.
  397         (c) For the purposes of this subsection, it constitutes a
  398  public purpose to expend public funds for economic development
  399  activities, including, but not limited to, developing or
  400  improving local infrastructure, issuing bonds to finance or
  401  refinance the cost of capital projects for industrial or
  402  manufacturing plants, leasing or conveying real property, and
  403  making grants to private enterprises for the expansion of
  404  businesses existing in the community or the attraction of new
  405  businesses to the community.
  406         (d)A contract between the governing body of a municipality
  407  or other entity engaged in economic development activities on
  408  behalf of the municipality and an economic development agency
  409  must require the agency or entity receiving county funds to
  410  submit a report to the governing body of the county detailing
  411  how county funds were spent and detailing the results of the
  412  economic development agency’s or entity’s efforts on behalf of
  413  the county. The municipality shall include the report as an
  414  addendum to the municipality’s annual financial audit.
  415         (e)1.By December 1, 2010, and annually thereafter, each
  416  municipality having an annual revenues or expenditures greater
  417  than $250,000 shall report to the Legislative Committee on
  418  Intergovernmental Relations the economic development incentives
  419  given to any business during the municipality’s previous fiscal
  420  year. Economic development incentives include:
  421         a.Direct financial incentives of monetary assistance
  422  provided to a business from the municipality or through an
  423  organization authorized by the municipality. Such incentives
  424  include grants, loans, equity investments, loan insurance and
  425  guarantees, and training subsidies.
  426         b.Indirect incentives in the form of grants and loans
  427  provided to businesses and community organizations that provide
  428  support to businesses or promote business investment or
  429  development.
  430         c.Fee-based or tax-based incentives, including credits,
  431  refunds, exemptions, and property tax abatement or assessment
  432  reductions.
  433         d.Below-market rate leases or deeds for real property.
  434         e. Any other inducement provided to a business in order for
  435  the business to create or retain jobs, relocate to or remain in
  436  the county, or expand its current operations in the county.
  437         2.A municipality shall report its economic development
  438  incentives in the format specified by the Legislative Committee
  439  on Intergovernmental Relations.
  440         3.The Legislative Committee on Intergovernmental Relations
  441  shall compile the economic development incentives provided by
  442  each county in a manner that shows the total of each class of
  443  economic development incentives provided by each municipality
  444  and all municipalities.
  445         4.If a municipality did not provide any economic
  446  development incentives during its previous fiscal year, the
  447  governing body of the municipality must report to the
  448  Legislative Committee on Intergovernmental Relations that the
  449  municipality did not provide any incentives.
  450         (f)(d)Nothing contained in This subsection does not limit
  451  shall be construed as a limitation on the home rule powers
  452  granted by the State Constitution to for municipalities.
  453         Section 4. Effective July 1, 2010, subsection (5) is added
  454  to section 212.05, Florida Statutes, to read:
  455         212.05 Sales, storage, use tax.—It is hereby declared to be
  456  the legislative intent that every person is exercising a taxable
  457  privilege who engages in the business of selling tangible
  458  personal property at retail in this state, including the
  459  business of making mail order sales, or who rents or furnishes
  460  any of the things or services taxable under this chapter, or who
  461  stores for use or consumption in this state any item or article
  462  of tangible personal property as defined herein and who leases
  463  or rents such property within the state.
  464         (5) Notwithstanding any other provision of this chapter,
  465  the maximum amount of tax imposed under this chapter and
  466  collected on the sale or use of a boat or aircraft in this state
  467  may not exceed $18,000.
  468         Section 5. Effective July 1, 2010, paragraphs (b) and (g)
  469  of subsection (5) of section 212.08, Florida Statutes, are
  470  amended, paragraph (q) is added to that subsection, and
  471  paragraph (ggg) is added to subsection (7) of that section, to
  472  read:
  473         212.08 Sales, rental, use, consumption, distribution, and
  474  storage tax; specified exemptions.—The sale at retail, the
  475  rental, the use, the consumption, the distribution, and the
  476  storage to be used or consumed in this state of the following
  477  are hereby specifically exempt from the tax imposed by this
  478  chapter.
  479         (5) EXEMPTIONS; ACCOUNT OF USE.—
  480         (b) Machinery and equipment used to increase productive
  481  output.—
  482         1. Industrial machinery and equipment purchased for
  483  exclusive use by a new business in spaceport activities as
  484  defined by s. 212.02 or for use in new businesses that which
  485  manufacture, process, compound, or produce for sale items of
  486  tangible personal property at fixed locations are exempt from
  487  the tax imposed by this chapter upon an affirmative showing by
  488  the taxpayer to the satisfaction of the department that such
  489  items are used in a new business in this state. Such purchases
  490  must be made prior to the date the business first begins its
  491  productive operations, and delivery of the purchased item must
  492  be made within 12 months after of that date.
  493         2. Industrial machinery and equipment purchased for
  494  exclusive use by an expanding facility which is engaged in
  495  spaceport activities as defined by s. 212.02 or for use in
  496  expanding manufacturing facilities or plant units which
  497  manufacture, process, compound, or produce for sale items of
  498  tangible personal property at fixed locations in this state are
  499  exempt from any amount of tax imposed by this chapter upon an
  500  affirmative showing by the taxpayer to the satisfaction of the
  501  department that such items are used to increase the productive
  502  output of such expanded facility or business by not less than 10
  503  percent.
  504         3.Beginning July 1, 2010, and ending June 30, 2011, and
  505  beginning July 1, 2011, and ending June 30, 2012, that portion
  506  of the total amount of a taxpayer’s purchases of industrial
  507  machinery and equipment for the exclusive use by a facility that
  508  is engaged in spaceport activities, or for use in manufacturing
  509  facilities or plant units that manufacture, process, compound,
  510  or produce for sale items of tangible personal property at fixed
  511  locations in this state, which exceeds the total amount incurred
  512  for all industrial machinery and equipment purchased and placed
  513  into service by the taxpayer in its tax year that began in 2008
  514  is exempt from the tax imposed by this chapter to the extent
  515  that the taxpayer demonstrates to the satisfaction of the
  516  department the actual costs incurred to purchase the items and
  517  that the items have been located and placed into service in this
  518  state. The taxpayer’s 2008 tax year shall be the baseline year
  519  for future computations of the tax exemption as long as the
  520  exemption exists.
  521         4.3.a. To receive an exemption provided by this paragraph
  522  subparagraph 1. or subparagraph 2., a qualifying business entity
  523  shall apply to the department for a temporary tax exemption
  524  permit. The application shall state that a new business
  525  exemption or expanded business exemption is being sought. Upon a
  526  tentative affirmative determination by the department pursuant
  527  to subparagraph 1., or subparagraph 2., or subparagraph 3., the
  528  department shall issue such permit.
  529         b. The applicant shall be required to maintain all
  530  necessary books and records to support the exemption. Upon
  531  completion of purchases of qualified machinery and equipment
  532  pursuant to subparagraph 1., or subparagraph 2., or subparagraph
  533  3., the temporary tax permit shall be delivered to the
  534  department or returned to the department by certified or
  535  registered mail.
  536         c. If, in a subsequent audit conducted by the department,
  537  it is determined that the machinery and equipment purchased as
  538  exempt under subparagraph 1., or subparagraph 2., or
  539  subparagraph 3. did not meet the criteria mandated by this
  540  paragraph or if commencement of production did not occur, the
  541  amount of taxes exempted at the time of purchase shall
  542  immediately be due and payable to the department by the business
  543  entity, together with the appropriate interest and penalty,
  544  computed from the date of purchase, in the manner prescribed by
  545  this chapter.
  546         d. If In the event a qualifying business entity fails to
  547  apply for a temporary exemption permit or if the tentative
  548  determination by the department required to obtain a temporary
  549  exemption permit is negative, a qualifying business entity shall
  550  receive an the exemption provided in this paragraph subparagraph
  551  1. or subparagraph 2. through a refund of previously paid taxes.
  552  No refund may be made for such taxes unless the criteria
  553  mandated by subparagraph 1., or subparagraph 2., or subparagraph
  554  3. have been met and commencement of production has occurred.
  555         e.The exemption provided by subparagraph 3. applies to the
  556  taxpayer only through a refund of previously paid taxes. The
  557  taxpayer must submit a refund application to the Department of
  558  Revenue within 12 months after the last day of the 12-month
  559  period during which the machinery and equipment qualifies for
  560  the exemption under this subparagraph. The refund shall be paid
  561  to the taxpayer from the General Revenue Fund.
  562         5.4. The department shall adopt rules governing
  563  applications for, issuance of, and the form of temporary tax
  564  exemption permits; provisions for recapture of taxes; and the
  565  manner and form of refund applications, and may establish
  566  guidelines as to the requisites for an affirmative showing of
  567  increased productive output, commencement of production, and
  568  qualification for exemption.
  569         6.5. The exemptions provided in this paragraph
  570  subparagraphs 1. and 2. do not apply to machinery or equipment
  571  purchased or used by electric utility companies, communications
  572  companies, oil or gas exploration or production operations,
  573  publishing firms that do not export at least 50 percent of their
  574  finished product out of the state, any firm subject to
  575  regulation by the Division of Hotels and Restaurants of the
  576  Department of Business and Professional Regulation, or any firm
  577  that which does not manufacture, process, compound, or produce
  578  for sale items of tangible personal property or that which does
  579  not use such machinery and equipment in spaceport activities as
  580  required by this paragraph. The exemptions provided in this
  581  paragraph subparagraphs 1. and 2. shall apply to machinery and
  582  equipment purchased for use in phosphate or other solid minerals
  583  severance, mining, or processing operations.
  584         7.6. For the purposes of the exemptions provided in this
  585  paragraph, the term subparagraphs 1.and 2., these terms have the
  586  following meanings:
  587         a. “Industrial machinery and equipment” means tangible
  588  personal property or other property that has a depreciable life
  589  of 3 years or more and that is used as an integral part in the
  590  manufacturing, processing, compounding, or production of
  591  tangible personal property for sale or is exclusively used in
  592  spaceport activities. A building and its structural components
  593  are not industrial machinery and equipment unless the building
  594  or structural component is so closely related to the industrial
  595  machinery and equipment that it houses or supports that the
  596  building or structural component can be expected to be replaced
  597  when the machinery and equipment are replaced. Heating and air
  598  conditioning systems are not industrial machinery and equipment
  599  unless the sole justification for their installation is to meet
  600  the requirements of the production process, even though the
  601  system may provide incidental comfort to employees or serve, to
  602  an insubstantial degree, nonproduction activities. The term
  603  includes parts and accessories only to the extent that the
  604  exemption thereof is consistent with the provisions of this
  605  paragraph.
  606         b. “Productive output” means the number of units actually
  607  produced by a single plant or operation in a single continuous
  608  12-month period, irrespective of sales. Increases in productive
  609  output shall be measured by the output for 12 continuous months
  610  immediately following the completion of installation of such
  611  machinery or equipment over the output for the 12 continuous
  612  months immediately preceding such installation. However, if a
  613  different 12-month continuous period of time would more
  614  accurately reflect the increase in productive output of
  615  machinery and equipment purchased to facilitate an expansion,
  616  the increase in productive output may be measured during that
  617  12-month continuous period of time if such time period is
  618  mutually agreed upon by the Department of Revenue and the
  619  expanding business prior to the commencement of production;
  620  provided, however, in no case may such time period begin later
  621  than 2 years following the completion of installation of the new
  622  machinery and equipment. The units used to measure productive
  623  output shall be physically comparable between the two periods,
  624  irrespective of sales.
  625         (g) Building materials used in the rehabilitation of real
  626  property located in an enterprise zone.—
  627         1. Building materials used in the rehabilitation of real
  628  property located in an enterprise zone are shall be exempt from
  629  the tax imposed by this chapter upon an affirmative showing to
  630  the satisfaction of the department that the items have been used
  631  for the rehabilitation of real property located in an enterprise
  632  zone. Except as provided in subparagraph 2., this exemption
  633  inures to the owner, lessee, or lessor of the rehabilitated real
  634  property located in an enterprise zone only through a refund of
  635  previously paid taxes. To receive a refund pursuant to this
  636  paragraph, the owner, lessee, or lessor of the rehabilitated
  637  real property located in an enterprise zone must file an
  638  application under oath with the governing body or enterprise
  639  zone development agency having jurisdiction over the enterprise
  640  zone where the business is located, as applicable, which
  641  includes:
  642         a. The name and address of the person claiming the refund.
  643         b. An address and assessment roll parcel number of the
  644  rehabilitated real property in an enterprise zone for which a
  645  refund of previously paid taxes is being sought.
  646         c. A description of the improvements made to accomplish the
  647  rehabilitation of the real property.
  648         d. A copy of the building permit issued for the
  649  rehabilitation of the real property.
  650         e. A sworn statement, under the penalty of perjury, from
  651  the general contractor licensed in this state with whom the
  652  applicant contracted to make the improvements necessary to
  653  accomplish the rehabilitation of the real property, which
  654  statement lists the building materials used in the
  655  rehabilitation of the real property, the actual cost of the
  656  building materials, and the amount of sales tax paid in this
  657  state on the building materials. If In the event that a general
  658  contractor has not been used, the applicant shall provide this
  659  information in a sworn statement, under the penalty of perjury.
  660  Copies of the invoices that which evidence the purchase of the
  661  building materials used in such rehabilitation and the payment
  662  of sales tax on the building materials shall be attached to the
  663  sworn statement provided by the general contractor or by the
  664  applicant. Unless the actual cost of building materials used in
  665  the rehabilitation of real property and the payment of sales
  666  taxes due thereon is documented by a general contractor or by
  667  the applicant in this manner, the cost of such building
  668  materials shall be an amount equal to 40 percent of the increase
  669  in assessed value for ad valorem tax purposes.
  670         f. The identifying number assigned pursuant to s. 290.0065
  671  to the enterprise zone in which the rehabilitated real property
  672  is located.
  673         g. A certification by the local building code inspector
  674  that the improvements necessary to accomplish the rehabilitation
  675  of the real property are substantially completed.
  676         h. Whether the business is a small business as defined by
  677  s. 288.703(1).
  678         i. If applicable, the name and address of each permanent
  679  employee of the business, including, for each employee who is a
  680  resident of an enterprise zone, the identifying number assigned
  681  pursuant to s. 290.0065 to the enterprise zone in which the
  682  employee resides.
  683         2. This exemption inures to a municipality city, county,
  684  other governmental agency, or nonprofit community-based
  685  organization through a refund of previously paid taxes if the
  686  building materials used in the rehabilitation of real property
  687  located in an enterprise zone are paid for from the funds of a
  688  community development block grant, State Housing Initiatives
  689  Partnership Program, or similar grant or loan program. To
  690  receive a refund pursuant to this paragraph, a municipality
  691  city, county, other governmental agency, or nonprofit community
  692  based organization must file an application that which includes
  693  the same information required to be provided in subparagraph 1.
  694  by an owner, lessee, or lessor of rehabilitated real property.
  695  In addition, the application must include a sworn statement
  696  signed by the chief executive officer of the municipality city,
  697  county, other governmental agency, or nonprofit community-based
  698  organization seeking a refund which states that the building
  699  materials for which a refund is sought were paid for from the
  700  funds of a community development block grant, State Housing
  701  Initiatives Partnership Program, or similar grant or loan
  702  program.
  703         3. Within 10 working days after receipt of an application,
  704  the governing body or enterprise zone development agency shall
  705  review the application to determine if it contains all the
  706  information required pursuant to subparagraph 1. or subparagraph
  707  2. and meets the criteria set out in this paragraph. The
  708  governing body or agency shall certify all applications that
  709  contain the information required pursuant to subparagraph 1. or
  710  subparagraph 2. and that meet the criteria set out in this
  711  paragraph as eligible to receive a refund. If applicable, the
  712  governing body or agency shall also certify if 20 percent of the
  713  employees of the business are residents of an enterprise zone,
  714  excluding temporary and part-time employees. The certification
  715  shall be in writing, and a copy of the certification shall be
  716  transmitted to the executive director of the department of
  717  Revenue. The applicant is shall be responsible for forwarding a
  718  certified application to the department within the time
  719  specified in subparagraph 4.
  720         4. An application for a refund pursuant to this paragraph
  721  must be submitted to the department within 6 months after the
  722  rehabilitation of the property is deemed to be substantially
  723  completed by the local building code inspector or by September 1
  724  after the rehabilitated property is first subject to assessment.
  725         5. Not more than one exemption through a refund of
  726  previously paid taxes for the rehabilitation of real property
  727  shall be permitted for any single parcel of property unless
  728  there is a change in ownership, a new lessor, or a new lessee of
  729  the real property. No refund shall be granted pursuant to this
  730  paragraph unless the amount to be refunded exceeds $500. No
  731  refund granted pursuant to this paragraph shall exceed the
  732  lesser of 97 percent of the Florida sales or use tax paid on the
  733  cost of the building materials used in the rehabilitation of the
  734  real property as determined pursuant to sub-subparagraph 1.e. or
  735  $5,000, or, if no less than 20 percent of the employees of the
  736  business are residents of an enterprise zone, excluding
  737  temporary and part-time employees, the amount of refund granted
  738  pursuant to this paragraph may shall not exceed the lesser of 97
  739  percent of the sales tax paid on the cost of such building
  740  materials or $10,000. A refund approved pursuant to this
  741  paragraph shall be made within 30 days after of formal approval
  742  by the department of the application for the refund. This
  743  subparagraph applies shall apply retroactively to July 1, 2005.
  744         6. The department shall adopt rules governing the manner
  745  and form of refund applications and may establish guidelines as
  746  to the requisites for an affirmative showing of qualification
  747  for exemption under this paragraph.
  748         7. The department shall deduct an amount equal to 10
  749  percent of each refund granted under the provisions of this
  750  paragraph from the amount transferred into the Local Government
  751  Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
  752  for the county area in which the rehabilitated real property is
  753  located and shall transfer that amount to the General Revenue
  754  Fund.
  755         8. For the purposes of the exemption provided in this
  756  paragraph, the term:
  757         a. “Building materials” means tangible personal property
  758  that which becomes a component part of improvements to real
  759  property.
  760         b. “Real property” has the same meaning as provided in s.
  761  192.001(12), except that the term does not include a condominium
  762  parcel or condominium property as defined in s. 718.103.
  763         c. “Rehabilitation of real property” means the
  764  reconstruction, renovation, restoration, rehabilitation,
  765  construction, or expansion of improvements to real property.
  766         d. “Substantially completed” has the same meaning as
  767  provided in s. 192.042(1).
  768         9. This paragraph expires on the date specified in s.
  769  290.016 for the expiration of the Florida Enterprise Zone Act.
  770         (q)Entertainment industry tax credit; authorization;
  771  eligibility for credits.The credit against sales tax authorized
  772  pursuant to s. 288.1254 is available to the holder of a
  773  certificate only through a refund of previously paid taxes. To
  774  receive a refund, a transferee must submit an application for
  775  refund to the Department of Revenue within 12 months after
  776  receipt of the transferred credit. Refunds shall be paid from
  777  the General Revenue Fund. If the credit for the qualified
  778  expenditures is larger than the amount owed on the sales and use
  779  tax return on which the credit may be claimed, the unused amount
  780  of the credit may be carried forward to a succeeding reporting
  781  period as provided in s. 288.1254(4)(e).
  782         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  783  entity by this chapter do not inure to any transaction that is
  784  otherwise taxable under this chapter when payment is made by a
  785  representative or employee of the entity by any means,
  786  including, but not limited to, cash, check, or credit card, even
  787  when that representative or employee is subsequently reimbursed
  788  by the entity. In addition, exemptions provided to any entity by
  789  this subsection do not inure to any transaction that is
  790  otherwise taxable under this chapter unless the entity has
  791  obtained a sales tax exemption certificate from the department
  792  or the entity obtains or provides other documentation as
  793  required by the department. Eligible purchases or leases made
  794  with such a certificate must be in strict compliance with this
  795  subsection and departmental rules, and any person who makes an
  796  exempt purchase with a certificate that is not in strict
  797  compliance with this subsection and the rules is liable for and
  798  shall pay the tax. The department may adopt rules to administer
  799  this subsection.
  800         (ggg)Aircraft temporarily in the state.
  801         1.An aircraft owned by a nonresident is exempt from the
  802  use tax imposed by this chapter if the aircraft enters and
  803  remains in this state for less than a total of 21 days during
  804  the 6-month period after the date of purchase. The temporary use
  805  of the aircraft and subsequent removal from this state may be
  806  proven by invoices for fuel, tie-down, or hangar charges issued
  807  by out-of-state vendors or suppliers or similar documentation
  808  that clearly and specifically identifies the aircraft. The
  809  exemption created by this subparagraph is in addition to the
  810  exemptions provided in subparagraph 2. and s. 212.05(1)(a).
  811         2.An aircraft owned by a nonresident is exempt from the
  812  use tax imposed by this chapter if the aircraft enters or
  813  remains in this state exclusively for the purpose of flight
  814  training, repairs, alterations, refitting, or modification. Such
  815  purposes must be supported by written documentation issued by
  816  in-state vendors or suppliers which clearly and specifically
  817  identifies the aircraft. The exemption created by this
  818  subparagraph is in addition to the exemptions provided in
  819  subparagraph 1. and s. 212.05(1)(a).
  820         Section 6. Effective July 1, 2012, paragraph (b) of
  821  subsection (5) of section 212.08, Florida Statutes, as amended
  822  by this act, is amended to read:
  823         212.08 Sales, rental, use, consumption, distribution, and
  824  storage tax; specified exemptions.—The sale at retail, the
  825  rental, the use, the consumption, the distribution, and the
  826  storage to be used or consumed in this state of the following
  827  are hereby specifically exempt from the tax imposed by this
  828  chapter.
  829         (5) EXEMPTIONS; ACCOUNT OF USE.—
  830         (b) Machinery and equipment used to increase productive
  831  output.—
  832         1. Industrial machinery and equipment purchased for
  833  exclusive use by a new business in spaceport activities as
  834  defined by s. 212.02 or for use in new businesses that
  835  manufacture, process, compound, or produce for sale items of
  836  tangible personal property at fixed locations are exempt from
  837  the tax imposed by this chapter upon an affirmative showing by
  838  the taxpayer to the satisfaction of the department that such
  839  items are used in a new business in this state. Such purchases
  840  must be made prior to the date the business first begins its
  841  productive operations, and delivery of the purchased item must
  842  be made within 12 months after that date.
  843         2. Industrial machinery and equipment purchased for
  844  exclusive use by an expanding facility that is engaged in
  845  spaceport activities as defined by s. 212.02 or for use in
  846  expanding manufacturing facilities or plant units that
  847  manufacture, process, compound, or produce for sale items of
  848  tangible personal property at fixed locations in this state are
  849  exempt from any amount of tax imposed by this chapter upon an
  850  affirmative showing by the taxpayer to the satisfaction of the
  851  department that such items are used to increase the productive
  852  output of such expanded facility or business by at least 10
  853  percent.
  854         3.Beginning July 1, 2010, and ending June 30, 2011, and
  855  beginning July 1, 2011, and ending June 30, 2012, that portion
  856  of the total amount of a taxpayer’s purchases of industrial
  857  machinery and equipment for the exclusive use by a facility that
  858  is engaged in spaceport activities, or for use in manufacturing
  859  facilities or plant units that manufacture, process, compound,
  860  or produce for sale items of tangible personal property at fixed
  861  locations in this state, which exceeds the total amount incurred
  862  for all industrial machinery and equipment purchased and placed
  863  into service by the taxpayer in its tax year that began in 2008
  864  is exempt from the tax imposed by this chapter to the extent
  865  that the taxpayer demonstrates to the satisfaction of the
  866  department the actual costs incurred to purchase the items and
  867  that the items have been located and placed into service in this
  868  state. The taxpayer’s 2008 tax year shall be the baseline year
  869  for future computations of the tax exemption as long as the
  870  exemption exists.
  871         3.4.a. To receive an exemption provided by this paragraph,
  872  a qualifying business entity shall apply to the department for a
  873  temporary tax exemption permit. The application shall state that
  874  a business exemption is being sought. Upon a tentative
  875  affirmative determination by the department pursuant to
  876  subparagraph 1. or, subparagraph 2., or subparagraph 3., the
  877  department shall issue such permit.
  878         b. The applicant shall maintain all necessary books and
  879  records to support the exemption. Upon completion of purchases
  880  of qualified machinery and equipment pursuant to subparagraph 1.
  881  or, subparagraph 2., or subparagraph 3., the temporary tax
  882  permit shall be delivered to the department or returned to the
  883  department by certified or registered mail.
  884         c. If, in a subsequent audit conducted by the department,
  885  it is determined that the machinery and equipment purchased as
  886  exempt under subparagraph 1. or, subparagraph 2., or
  887  subparagraph 3. did not meet the criteria mandated by this
  888  paragraph or if commencement of production did not occur, the
  889  amount of taxes exempted at the time of purchase shall
  890  immediately be due and payable to the department by the business
  891  entity, together with the appropriate interest and penalty,
  892  computed from the date of purchase, in the manner prescribed by
  893  this chapter.
  894         d. If a qualifying business entity fails to apply for a
  895  temporary exemption permit or if the tentative determination by
  896  the department required to obtain a temporary exemption permit
  897  is negative, a qualifying business entity shall receive the an
  898  exemption provided in this paragraph through a refund of
  899  previously paid taxes. No refund may be made for such taxes
  900  unless the criteria mandated by subparagraph 1. or, subparagraph
  901  2., or subparagraph 3. have been met and commencement of
  902  production has occurred.
  903         e.The exemption provided by subparagraph 3. applies to the
  904  taxpayer only through a refund of previously paid taxes. The
  905  taxpayer must submit a refund application to the Department of
  906  Revenue within 12 months after the last day of the 12-month
  907  period during which the machinery and equipment qualifies for
  908  the exemption under this subparagraph. The refund shall be paid
  909  to the taxpayer from the General Revenue Fund.
  910         4.5. The department shall adopt rules governing
  911  applications for, issuance of, and the form of temporary tax
  912  exemption permits; provisions for recapture of taxes; and the
  913  manner and form of refund applications, and may establish
  914  guidelines as to the requisites for an affirmative showing of
  915  increased productive output, commencement of production, and
  916  qualification for exemption.
  917         5.6. The exemptions provided in this paragraph do not apply
  918  to machinery or equipment purchased or used by electric utility
  919  companies, communications companies, oil or gas exploration or
  920  production operations, publishing firms that do not export at
  921  least 50 percent of their finished product out of the state, any
  922  firm subject to regulation by the Division of Hotels and
  923  Restaurants of the Department of Business and Professional
  924  Regulation, or any firm that does not manufacture, process,
  925  compound, or produce for sale items of tangible personal
  926  property or that does not use such machinery and equipment in
  927  spaceport activities as required by this paragraph. The
  928  exemptions provided in this paragraph apply to machinery and
  929  equipment purchased for use in phosphate or other solid minerals
  930  severance, mining, or processing operations.
  931         6.7. For the purposes of the exemptions provided in this
  932  paragraph, the term:
  933         a. “Industrial machinery and equipment” means tangible
  934  personal property or other property that has a depreciable life
  935  of 3 years or more and that is used as an integral part in the
  936  manufacturing, processing, compounding, or production of
  937  tangible personal property for sale or is exclusively used in
  938  spaceport activities. A building and its structural components
  939  are not industrial machinery and equipment unless the building
  940  or structural component is so closely related to the industrial
  941  machinery and equipment that it houses or supports that the
  942  building or structural component can be expected to be replaced
  943  when the machinery and equipment are replaced. Heating and air
  944  conditioning systems are not industrial machinery and equipment
  945  unless the sole justification for their installation is to meet
  946  the requirements of the production process, even though the
  947  system may provide incidental comfort to employees or serve, to
  948  an insubstantial degree, nonproduction activities. The term
  949  includes parts and accessories only to the extent that the
  950  exemption thereof is consistent with the provisions of this
  951  paragraph.
  952         b. “Productive output” means the number of units actually
  953  produced by a single plant or operation in a single continuous
  954  12-month period, irrespective of sales. Increases in productive
  955  output shall be measured by the output for 12 continuous months
  956  immediately following the completion of installation of such
  957  machinery or equipment over the output for the 12 continuous
  958  months immediately preceding such installation. However, if a
  959  different 12-month continuous period of time would more
  960  accurately reflect the increase in productive output of
  961  machinery and equipment purchased to facilitate an expansion,
  962  the increase in productive output may be measured during that
  963  12-month continuous period of time if such time period is
  964  mutually agreed upon by the Department of Revenue and the
  965  expanding business prior to the commencement of production;
  966  however, in no case may such time period begin later than 2
  967  years following the completion of installation of the new
  968  machinery and equipment. The units used to measure productive
  969  output shall be physically comparable between the two periods,
  970  irrespective of sales.
  971         Section 7. Effective July 1, 2010, paragraph (z) is added
  972  to subsection (8) of section 213.053, Florida Statutes, to read:
  973         213.053 Confidentiality and information sharing.—
  974         (8) Notwithstanding any other provision of this section,
  975  the department may provide:
  976         (z) Information relative to tax credits taken under s.
  977  288.1254 to the Office of Film and Entertainment and to the
  978  Office of Tourism, Trade, and Economic Development.
  979  
  980  Disclosure of information under this subsection shall be
  981  pursuant to a written agreement between the executive director
  982  and the agency. Such agencies, governmental or nongovernmental,
  983  shall be bound by the same requirements of confidentiality as
  984  the Department of Revenue. Breach of confidentiality is a
  985  misdemeanor of the first degree, punishable as provided by s.
  986  775.082 or s. 775.083.
  987         Section 8. Effective July 1, 2010, subsection (8) of
  988  section 220.02, Florida Statutes, is amended to read:
  989         220.02 Legislative intent.—
  990         (8) It is the intent of the Legislature that credits
  991  against either the corporate income tax or the franchise tax be
  992  applied in the following order: those enumerated in s. 631.828,
  993  those enumerated in s. 220.191, those enumerated in s. 220.181,
  994  those enumerated in s. 220.183, those enumerated in s. 220.182,
  995  those enumerated in s. 220.1895, those enumerated in s. 221.02,
  996  those enumerated in s. 220.184, those enumerated in s. 220.186,
  997  those enumerated in s. 220.1845, those enumerated in s. 220.19,
  998  those enumerated in s. 220.185, those enumerated in s. 220.187,
  999  those enumerated in s. 220.192, those enumerated in s. 220.193,
 1000  and those enumerated in s. 288.9916, and those enumerated in s.
 1001  288.1254, and those enumerated in s. 220.1896.
 1002         Section 9. Effective July 1, 2010, section 220.1896,
 1003  Florida Statutes, is created to read:
 1004         220.1896Jobs for the Unemployed Tax Credit Program.—
 1005         (1)As used in this section, the term:
 1006         (a)“Certified project” means a project proposed by an
 1007  eligible business that has been certified by the Office of
 1008  Tourism, Trade, and Economic Development to receive and use tax
 1009  credits awarded under this incentive.
 1010         (b) “Eligible business” means any target industry business
 1011  as defined in s. 288.106(2) which is subject to the tax imposed
 1012  by this chapter. The eligible business does not have to be
 1013  certified to receive the Qualified Target Industry Tax Refund
 1014  Incentive under s. 288.106 in order to receive the tax credit
 1015  available under this section.
 1016         (c)“Office” means the Office of Tourism, Trade, and
 1017  Economic Development.
 1018         (d) “Qualified employee” means a person:
 1019         1.Who was unemployed and determined to be monetarily
 1020  eligible for unemployment compensation benefits by the Agency
 1021  for Workforce Innovation for a benefit year beginning on or
 1022  after January 1, 2009, or who signs an affidavit stating that he
 1023  or she has been unemployed but has not been determined eligible
 1024  for unemployment compensation benefits during a benefit year
 1025  beginning on or after that date.
 1026         2. Who was hired by an eligible business on or after July
 1027  1, 2010, and had not previously been employed by the eligible
 1028  business or its parent or an affiliated corporation.
 1029         3.Who performed duties connected to the operations of the
 1030  eligible business on a regular, full-time basis for an average
 1031  of at least 36 hours per week and for at least 12 months before
 1032  an eligible business is awarded a tax credit.
 1033         4.Whose employment by the eligible business has not formed
 1034  the basis for any other claim to a credit pursuant to this
 1035  section.
 1036         (2)A certified business shall receive a $1,000 tax credit
 1037  for each qualified employee, pursuant to limitation in
 1038  subsection (5).
 1039         (3)(a) In order to become a certified business, an eligible
 1040  business must file under oath with the office an application
 1041  that includes:
 1042         1. The name, address and NAICS identifying code of the
 1043  eligible business.
 1044         2. Relevant employment information.
 1045         3. Verification of previous unemployment of each employee
 1046  for whom the eligible business is seeking credits under this
 1047  section.
 1048         4.Verification that the wages paid by the eligible
 1049  business to each of its qualified employees exceeds the wage
 1050  eligibility levels for Medicaid and other public assistance
 1051  programs.
 1052         5. Any other information necessary to process the
 1053  application.
 1054         (b) The notice of monetary determination issued by the
 1055  Agency for Workforce Innovation may be used as evidence of
 1056  previous unemployment under subparagraph (3)(a)3. However,
 1057  before an employee provides the notice of monetary determination
 1058  to the employer, the employee may redact information that the
 1059  employee considers confidential if the information is not
 1060  required by the office to approve the application to certify a
 1061  project.
 1062         (c) The office and Enterprise Florida, Inc., shall process
 1063  applications to certify a business in the order in which the
 1064  applications are received, without regard as to whether the
 1065  applicant is a new or an existing business. The office and
 1066  Enterprise Florida, Inc., shall review and approve or deny an
 1067  application pursuant to s. 288.061.
 1068         (d)1. The office shall submit a copy of the letter of
 1069  certification to the department within 10 days after the office
 1070  issues the letter of certification to the applicant.
 1071         2.If the application of an eligible business is not
 1072  sufficient to certify the applicant business, the office must
 1073  deny the application and issue a notice of denial to the
 1074  applicant.
 1075         3. If the application of an eligible business does not
 1076  contain sufficient documentation of the number of qualified
 1077  employees, the office shall approve the application with respect
 1078  to the employees for whom the office determines are qualified
 1079  employees. The office must deny the application with respect to
 1080  persons for whom the office determines are not qualified
 1081  employees or for whom insufficient documentation has been
 1082  provided. A business may not submit a revised application for
 1083  certification or for the determination of a person as qualified
 1084  employee more than 3 months after the issuance of a notice of
 1085  denial with respect to the business or a particular person as a
 1086  qualified employee.
 1087         (4)The applicant for a tax credit under this section has
 1088  the responsibility to affirmatively demonstrate to the
 1089  satisfaction of the office and the department that the applicant
 1090  and the persons claimed as qualified employees meet the
 1091  requirements of this section.
 1092         (5) The total amount of tax credits under this section
 1093  which may be approved by the office for all applicants is $10
 1094  million, with $5 million available to be awarded in the 2011
 1095  2012 fiscal year and $5 million available to be awarded in the
 1096  2012-2013 fiscal year. The credit may be applied to corporate
 1097  income tax liability due on returns for fiscal years beginning
 1098  July 1, 2011, and July 1, 2012.
 1099         (6) An unused tax credit amount that is granted under this
 1100  section which is not fully used in the first year for which it
 1101  becomes available, may be carried forward to the subsequent tax
 1102  year. The carryover credit may be used in the subsequent year if
 1103  the tax imposed by this chapter for such year exceeds the credit
 1104  for such year under this section after applying the other
 1105  credits and unused credit carryovers in the order provided in s.
 1106  220.02(8).
 1107         (7) A person who fraudulently claims a credit under this
 1108  section is liable for repayment of the credit plus a mandatory
 1109  penalty of 100 percent of the credit. Such person also commits a
 1110  misdemeanor of the second degree, punishable as provided in s.
 1111  775.082 or s. 775.083.
 1112         (8)The office may adopt rules governing the manner and
 1113  form of applications for the tax credit. The office may
 1114  establish guidelines for making an affirmative showing of
 1115  qualification for the tax credit under this section.
 1116         (9)The department may adopt rules to administer this
 1117  section, including rules relating to the creation of forms to
 1118  claim a tax credit and examination and audit procedures required
 1119  to administer this section.
 1120         (10)This section expires June 30, 2012. However, a
 1121  taxpayer that is awarded a tax credit in the second year of the
 1122  program may carry forward any unused credit amount to the
 1123  subsequent tax reporting period. Rules adopted by the department
 1124  to administer this section shall remain valid as long as a
 1125  taxpayer may use a credit against its corporate income tax
 1126  liability.
 1127         Section 10. Effective July 1, 2010, section 220.1899,
 1128  Florida Statutes, is created to read:
 1129         220.1899Entertainment Industry Tax Credit.—
 1130         (1) There shall be a credit allowed against the tax imposed
 1131  by this chapter in the amounts approved by the Office of
 1132  Tourism, Trade, and Economic Development pursuant to the
 1133  entertainment industry financial incentives program in s.
 1134  288.1254.
 1135         (2) A qualified production company, as defined in s.
 1136  288.1254(1)(j), which is awarded a tax credit against its
 1137  qualified expenditures pursuant to s. 288.1254, for expenditures
 1138  made between July 1, 2010, and June 30, 2015, may not claim a
 1139  credit before July 1, 2011, regardless of when such credit is
 1140  awarded.
 1141         (3)To the extent that a credit amount exceeds the amount
 1142  due on a return, the balance of the credit may be carried
 1143  forward to a succeeding reporting period pursuant to s.
 1144  288.1254(4)(e).
 1145         Section 11. Effective July 1, 2010, section 220.191,
 1146  Florida Statutes, is amended to read:
 1147         220.191 Capital investment tax credit.—
 1148         (1) DEFINITIONS.—For purposes of this section:
 1149         (a) “Commencement of operations” means the beginning of
 1150  active operations by a qualifying business of the principal
 1151  function for which a qualifying project was constructed.
 1152         (b) “Cumulative capital investment” means the total capital
 1153  investment in land, buildings, and equipment made in connection
 1154  with a qualifying project during the period from the beginning
 1155  of construction of the project to the commencement of
 1156  operations.
 1157         (c) “Eligible capital costs” means all expenses incurred by
 1158  a qualifying business in connection with the acquisition,
 1159  construction, installation, and equipping of a qualifying
 1160  project during the period from the beginning of construction of
 1161  the project to the commencement of operations, including, but
 1162  not limited to:
 1163         1. The costs of acquiring, constructing, installing,
 1164  equipping, and financing a qualifying project, including all
 1165  obligations incurred for labor and obligations to contractors,
 1166  subcontractors, builders, and materialmen.
 1167         2. The costs of acquiring land or rights to land and any
 1168  cost incidental thereto, including recording fees.
 1169         3. The costs of architectural and engineering services,
 1170  including test borings, surveys, estimates, plans and
 1171  specifications, preliminary investigations, environmental
 1172  mitigation, and supervision of construction, as well as the
 1173  performance of all duties required by or consequent to the
 1174  acquisition, construction, installation, and equipping of a
 1175  qualifying project.
 1176         4. The costs associated with the installation of fixtures
 1177  and equipment; surveys, including archaeological and
 1178  environmental surveys; site tests and inspections; subsurface
 1179  site work and excavation; removal of structures, roadways, and
 1180  other surface obstructions; filling, grading, paving, and
 1181  provisions for drainage, storm water retention, and installation
 1182  of utilities, including water, sewer, sewage treatment, gas,
 1183  electricity, communications, and similar facilities; and offsite
 1184  construction of utility extensions to the boundaries of the
 1185  property.
 1186  
 1187  Eligible capital costs shall not include the cost of any
 1188  property previously owned or leased by the qualifying business.
 1189         (d) “Income generated by or arising out of the qualifying
 1190  project” means the qualifying project’s annual taxable income as
 1191  determined by generally accepted accounting principles and under
 1192  s. 220.13.
 1193         (e) “Jobs” means full-time equivalent positions, as that
 1194  term is consistent with terms used by the Agency for Workforce
 1195  Innovation and the United States Department of Labor for
 1196  purposes of unemployment tax administration and employment
 1197  estimation, resulting directly from a project in this state. The
 1198  term does not include temporary construction jobs involved in
 1199  the construction of the project facility.
 1200         (f) “Office” means the Office of Tourism, Trade, and
 1201  Economic Development.
 1202         (g) “Qualifying business” means a business that is
 1203  designated as a qualified target industry business pursuant to
 1204  s. 288.106(2)(t), which establishes a qualifying project in this
 1205  state, and which is certified by the office to receive tax
 1206  credits pursuant to this section.
 1207         (h) “Qualifying project” means:
 1208         1. A new or expanding facility in this state which creates
 1209  at least 50 100 new jobs in this state, pays an annual average
 1210  wage of at least 130 percent of the average private sector wage
 1211  as defined in s. 288.106(2), makes a cumulative capital
 1212  investment of at least $25 million in this state, and is a
 1213  qualified target industry business pursuant to s. 288.106(2)(t)
 1214  in one of the high-impact sectors identified by Enterprise
 1215  Florida, Inc., and certified by the office pursuant to s.
 1216  288.108(6), including, but not limited to, aviation, aerospace,
 1217  automotive, and silicon technology industries; or
 1218         2.A new or expanded facility in this state which is
 1219  engaged in a target industry designated pursuant to the
 1220  procedure specified in s. 288.106(1)(o) and which is induced by
 1221  this credit to create or retain at least 1,000 jobs in this
 1222  state, provided that at least 100 of those jobs are new, pay an
 1223  annual average wage of at least 130 percent of the average
 1224  private sector wage in the area as defined in s. 288.106(1), and
 1225  make a cumulative capital investment of at least $100 million
 1226  after July 1, 2005. Jobs may be considered retained only if
 1227  there is significant evidence that the loss of jobs is imminent.
 1228  Notwithstanding subsection (2), annual credits against the tax
 1229  imposed by this chapter shall not exceed 50 percent of the
 1230  increased annual corporate income tax liability or the premium
 1231  tax liability generated by or arising out of a project
 1232  qualifying under this subparagraph. A facility that qualifies
 1233  under this subparagraph for an annual credit against the tax
 1234  imposed by this chapter may take the tax credit for a period not
 1235  to exceed 5 years; or
 1236         2.3. A new or expanded headquarters facility in this state
 1237  which locates in an enterprise zone and brownfield area and is
 1238  induced by this credit to create at least 1,500 jobs that which
 1239  on average pay at least 200 percent of the statewide average
 1240  annual private sector wage, as published by the Agency for
 1241  Workforce Innovation or its successor, and which new or expanded
 1242  headquarters facility makes a cumulative capital investment in
 1243  this state of at least $250 million.
 1244         (2)(a) On or after July 1, 2010, a qualifying business that
 1245  enters into an agreement with the office for a qualifying
 1246  project shall receive an annual credit against the tax imposed
 1247  by this chapter shall be granted to any qualifying business in
 1248  an amount equal to a diminishing percentage 5 percent of the
 1249  eligible capital costs generated by a qualifying project during
 1250  a 10-year, for a period not to exceed 20 years beginning with
 1251  the commencement of operations of the project. The credit shall
 1252  be awarded as follows: 15 percent of the eligible capital costs
 1253  in each of the years 1 through 3; 10 percent in each of the
 1254  years 4 through 7; and 5 percent each year in years 8 through
 1255  10. An agreement for a qualifying project between a qualifying
 1256  business and the office which was entered into before July 1,
 1257  2010, is subject to the law in effect when the agreement was
 1258  executed. Unless assigned as described in this subsection, the
 1259  tax credit shall be granted against only the corporate income
 1260  tax liability or the premium tax liability generated by or
 1261  arising out of the qualifying project, and the sum of all tax
 1262  credits provided pursuant to this section may shall not exceed
 1263  100 percent of the eligible capital costs of the project. In no
 1264  event may any credit granted under this section be carried
 1265  forward or backward by any qualifying business with respect to a
 1266  subsequent or prior year. The annual tax credit granted under
 1267  this section may shall not exceed the following percentages of
 1268  the annual corporate income tax liability or the premium tax
 1269  liability generated by or arising out of a qualifying project:
 1270         1. One hundred percent for a qualifying project which
 1271  results in a cumulative capital investment of at least $100
 1272  million.
 1273         2. Seventy-five percent for a qualifying project which
 1274  results in a cumulative capital investment of at least $50
 1275  million but less than $100 million.
 1276         3. Fifty percent for a qualifying project which results in
 1277  a cumulative capital investment of at least $25 million but less
 1278  than $50 million.
 1279         (b) A qualifying project that which results in a cumulative
 1280  capital investment of less than $25 million is not eligible for
 1281  the capital investment tax credit. However, an insurance company
 1282  claiming a credit against premium tax liability under this
 1283  program is shall not be required to pay any additional
 1284  retaliatory tax levied pursuant to s. 624.5091 as a result of
 1285  claiming such credit. Because credits under this section are
 1286  available to an insurance company, s. 624.5091 does not limit
 1287  such credit in any manner.
 1288         (c) A qualifying business that establishes a qualifying
 1289  project that includes locating a new solar panel manufacturing
 1290  facility in this state which that generates a minimum of 400
 1291  jobs within 6 months after commencement of operations with an
 1292  average salary of at least $50,000 may assign or transfer the
 1293  annual credit, or any portion thereof, granted under this
 1294  section to any other business. However, the amount of the tax
 1295  credit that may be transferred in any year shall be the lesser
 1296  of the qualifying business’s state corporate income tax
 1297  liability for that year, as limited by the percentages
 1298  applicable under paragraph (a) and as calculated prior to taking
 1299  any credit pursuant to this section, or the credit amount
 1300  granted for that year. A business receiving the transferred or
 1301  assigned credits may use the credits only in the year received,
 1302  and the credits may not be carried forward or backward. To
 1303  perfect the transfer, the transferor shall provide the
 1304  department with a written transfer statement notifying the
 1305  department of the transferor’s intent to transfer the tax
 1306  credits to the transferee; the date the transfer is effective;
 1307  the transferee’s name, address, and federal taxpayer
 1308  identification number; the tax period; and the amount of tax
 1309  credits to be transferred. The department shall, upon receipt of
 1310  a transfer statement conforming to the requirements of this
 1311  paragraph, provide the transferee with a certificate reflecting
 1312  the tax credit amounts transferred. A copy of the certificate
 1313  must be attached to each tax return for which the transferee
 1314  seeks to apply such tax credits.
 1315         (3)(a) Notwithstanding subsection (2), an annual credit
 1316  against the tax imposed by this chapter shall be granted to a
 1317  qualifying business that which establishes a qualifying project
 1318  pursuant to subparagraph (1)(h)2. (1)(h)3., in an amount equal
 1319  to the lesser of $15 million or 5 percent of the eligible
 1320  capital costs made in connection with a qualifying project, for
 1321  a period not to exceed 20 years beginning with the commencement
 1322  of operations of the project. The tax credit shall be granted
 1323  against the corporate income tax liability of the qualifying
 1324  business and as further provided in paragraph (c). The total tax
 1325  credit provided pursuant to this subsection shall be equal to no
 1326  more than 100 percent of the eligible capital costs of the
 1327  qualifying project.
 1328         (b) If the credit granted under this subsection is not
 1329  fully used in any one year because of insufficient tax liability
 1330  on the part of the qualifying business, the unused amount may be
 1331  carried forward for a period not to exceed 20 years after the
 1332  commencement of operations of the project. The carryover credit
 1333  may be used in a subsequent year when the tax imposed by this
 1334  chapter for that year exceeds the credit for which the
 1335  qualifying business is eligible in that year under this
 1336  subsection after applying the other credits and unused
 1337  carryovers in the order provided by s. 220.02(8).
 1338         (c) The credit granted under this subsection may be used in
 1339  whole or in part by the qualifying business or any corporation
 1340  that is either a member of that qualifying business’s affiliated
 1341  group of corporations, is a related entity taxable as a
 1342  cooperative under subchapter T of the Internal Revenue Code, or,
 1343  if the qualifying business is an entity taxable as a cooperative
 1344  under subchapter T of the Internal Revenue Code, is related to
 1345  the qualifying business. Any entity related to the qualifying
 1346  business may continue to file as a member of a Florida-nexus
 1347  consolidated group pursuant to a prior election made under s.
 1348  220.131(1), Florida Statutes (1985), even if the parent of the
 1349  group changes due to a direct or indirect acquisition of the
 1350  former common parent of the group. Any credit may can be used by
 1351  any of the affiliated companies or related entities referenced
 1352  in this paragraph to the same extent as it could have been used
 1353  by the qualifying business. However, any such use does shall not
 1354  operate to increase the amount of the credit or extend the
 1355  period within which the credit must be used.
 1356         (4) Prior to receiving tax credits pursuant to this
 1357  section, a qualifying business must achieve and maintain the
 1358  minimum employment goals beginning with the commencement of
 1359  operations at a qualifying project and continuing each year
 1360  thereafter during which tax credits are available pursuant to
 1361  this section. However, the office may approve a prorated tax
 1362  credit amount for a qualifying business that enters into an
 1363  agreement with the office on or after July 1, 2010, has
 1364  satisfied the capital investment and average wage requirements
 1365  but that has not met the employment requirements because of
 1366  market conditions. The prorated tax refund shall be calculated
 1367  by multiplying the tax refund amount for which the qualifying
 1368  business would have been eligible if all applicable requirements
 1369  had been satisfied by the percentage of the average employment
 1370  specified in the tax refund agreement which was actually
 1371  achieved.
 1372         (5) Applications shall be reviewed and certified pursuant
 1373  to s. 288.061. The office, upon a recommendation by Enterprise
 1374  Florida, Inc., shall first certify a business as eligible to
 1375  receive tax credits pursuant to this section prior to the
 1376  commencement of operations of a qualifying project, and such
 1377  certification shall be transmitted to the Department of Revenue.
 1378  Upon receipt of the certification, the Department of Revenue
 1379  shall enter into a written agreement with the qualifying
 1380  business specifying, at a minimum, the method by which income
 1381  generated by or arising out of the qualifying project will be
 1382  determined.
 1383         (6) The office, in consultation with Enterprise Florida,
 1384  Inc., may is authorized to develop the necessary guidelines and
 1385  application materials for the certification process described in
 1386  subsection(5).
 1387         (7) It shall be the responsibility of The qualifying
 1388  business has the responsibility to affirmatively demonstrate to
 1389  the satisfaction of the department and the office of Revenue
 1390  that such business meets the job creation and capital investment
 1391  requirements of this section.
 1392         (8) The department of Revenue may specify by rule the
 1393  methods by which a qualifying project’s pro forma annual taxable
 1394  income is determined.
 1395         (9) A business that receives a tax credit pursuant to this
 1396  section is not eligible for a tax refund under the tax refund
 1397  program for qualified target industry businesses, s. 288.106.
 1398         Section 12. Effective July 1, 2010, paragraph (a) of
 1399  subsection (3) of section 288.095, Florida Statutes, is amended
 1400  to read:
 1401         288.095 Economic Development Trust Fund.—
 1402         (3)(a) The Office of Tourism, Trade, and Economic
 1403  Development may approve applications for certification pursuant
 1404  to ss. 288.1045(3) and 288.106. However, the total state share
 1405  of tax refund payments scheduled in all active certifications
 1406  for fiscal year 2001-2002 may not exceed $30 million. The total
 1407  state share of tax refund payments for active certifications for
 1408  each subsequent fiscal year may not exceed $100 $35 million.
 1409         Section 13. Effective July 1, 2010, section 288.106,
 1410  Florida Statutes, is reordered and amended to read:
 1411         288.106 Tax refund program for qualified target industry
 1412  businesses.—
 1413         (1) LEGISLATIVE FINDINGS AND DECLARATIONS.—The Legislature
 1414  finds that retaining and expanding existing businesses in
 1415  Florida, encouraging the creation of new businesses in Florida,
 1416  attracting new businesses from out of state, and generally
 1417  providing conditions favorable for the growth of target
 1418  industries creates high-quality, high-wage employment
 1419  opportunities for the citizens of this state and strengthens
 1420  Florida’s economic foundation. The Legislature also finds that
 1421  incentives that are narrowly focused in application and scope
 1422  tend to be more effective at achieving the state’s economic
 1423  development goals. Further, the Legislature finds that higher
 1424  wage jobs reduce the state’s share of hidden costs such as
 1425  public assistance and subsidized health care associated with
 1426  low-wage jobs. Therefore, the Legislature declares that it is
 1427  the policy of this state to encourage the growth of higher-wage
 1428  jobs and a diverse economic base by providing state tax refunds
 1429  to qualified target industry businesses that originate or expand
 1430  in this state or that relocate to this state.
 1431         (2)(1) DEFINITIONS.—As used in this section:
 1432         (a) “Account” means the Economic Development Incentives
 1433  Account within the Economic Development Trust Fund established
 1434  under s. 288.095.
 1435         (c)(b) “Average area private sector wage in the area” means
 1436  the statewide private sector average wage, or the average of all
 1437  private sector wages and salaries in the county, or the average
 1438  of all private sector wages and salaries in the standard
 1439  metropolitan area, as determined by the governing body of the
 1440  county or municipality in which the business will be is located.
 1441         (d)(c) “Business” means an employing unit, as defined in s.
 1442  443.036, which is registered for unemployment compensation
 1443  purposes with the state agency providing unemployment tax
 1444  collection services under contract with the Agency for Workforce
 1445  Innovation through an interagency agreement pursuant to s.
 1446  443.1316, or a subcategory or division of an employing unit
 1447  which is accepted by the state agency providing unemployment tax
 1448  collection services as a reporting unit.
 1449         (e)(d) “Corporate headquarters business” means an
 1450  international, national, or regional headquarters office of a
 1451  multinational or multistate business enterprise or national
 1452  trade association, whether separate from or connected with other
 1453  facilities used by such business.
 1454         (n)(e) “Office” means the Office of Tourism, Trade, and
 1455  Economic Development.
 1456         (g)(f) “Enterprise zone” means an area designated as an
 1457  enterprise zone pursuant to s. 290.0065.
 1458         (h)(g) “Expansion of an existing business” means the
 1459  expansion of an existing Florida business by or through
 1460  additions to real and personal property, resulting in a net
 1461  increase in employment of not less than 10 percent at such
 1462  business.
 1463         (i)(h) “Fiscal year” means the fiscal year of the state.
 1464         (j)(i) “Jobs” means full-time equivalent positions, as that
 1465  term is consistent with terms used by the Agency for Workforce
 1466  Innovation and the United States Department of Labor for
 1467  purposes of unemployment compensation tax administration and
 1468  employment estimation, resulting directly from a project in this
 1469  state. The term does not include temporary construction jobs
 1470  involved with the construction of facilities for the project or
 1471  any jobs previously included in any application for tax refunds
 1472  under s. 288.1045 or this section.
 1473         (k)(j) “Local financial support” means funding from local
 1474  sources, public or private, which is paid to the Economic
 1475  Development Trust Fund and which is equal to 20 percent of the
 1476  annual tax refund for a qualified target industry business. A
 1477  qualified target industry business may not provide, directly or
 1478  indirectly, more than 5 percent of such funding in any fiscal
 1479  year. The sources of such funding may not include, directly or
 1480  indirectly, state funds appropriated from the General Revenue
 1481  Fund or any state trust fund, excluding tax revenues shared with
 1482  local governments pursuant to law.
 1483         (l)(k) “Local financial support exemption option” means the
 1484  option to exercise an exemption from the local financial support
 1485  requirement available to any applicant whose project is located
 1486  in a brownfield area or a rural community county with a
 1487  population of 75,000 or fewer or a county with a population of
 1488  125,000 or fewer which is contiguous to a county with a
 1489  population of 75,000 or fewer. Any applicant that exercises this
 1490  option is shall not be eligible for more than 80 percent of the
 1491  total tax refunds allowed such applicant under this section.
 1492         (m)(l) “New business” means a business that applies for the
 1493  qualified target industry refund program before beginning
 1494  operations which heretofore did not exist in this state and will
 1495  begin, first beginning operations on a site that was not used
 1496  for the operations of a related entity within the 48 months
 1497  before the submission of the application located in this state
 1498  and clearly separate from any other commercial or industrial
 1499  operations owned by the same business.
 1500         (o)(m) “Project” means the creation of a new business or
 1501  expansion of an existing business.
 1502         (f)(n) “Director” means the Director of the Office of
 1503  Tourism, Trade, and Economic Development.
 1504         (t)(o) “Target industry business” means a corporate
 1505  headquarters business or any business that is engaged in one of
 1506  the target industries identified pursuant to the following
 1507  criteria developed by the office in consultation with Enterprise
 1508  Florida, Inc.:
 1509         1. Future growth.—Industry forecasts should indicate strong
 1510  expectation for future growth in both employment and output,
 1511  according to the most recent available data. Preference Special
 1512  consideration should be given to businesses that export goods or
 1513  services Florida’s growing access to international markets or to
 1514  businesses that replace domestic and international replacing
 1515  imports of goods or services.
 1516         2. Stability.—The industry should not be subject to
 1517  periodic layoffs, whether due to seasonality or sensitivity to
 1518  volatile economic variables such as weather. The industry should
 1519  also be relatively resistant to recession, so that the demand
 1520  for products of this industry is not typically necessarily
 1521  subject to decline during an economic downturn.
 1522         3. High wage.—The industry should pay higher relatively
 1523  high wages compared to statewide or area averages.
 1524         4. Market and resource independent.—The location of
 1525  industry businesses should not be dependent on Florida markets
 1526  or resources as indicated by industry analysis, with the
 1527  exception of businesses in the renewable-energy industry.
 1528  Special consideration should be given to the development of
 1529  strong industrial clusters which include defense and homeland
 1530  security businesses.
 1531         5. Industrial base diversification and strengthening.—The
 1532  industry should contribute toward expanding or diversifying the
 1533  state’s or area’s economic base, as indicated by analysis of
 1534  employment and output shares compared to national and regional
 1535  trends. Preference Special consideration should be given to
 1536  industries that strengthen regional economies by adding value to
 1537  basic products or building regional industrial clusters as
 1538  indicated by industry analysis. Additionally, preference should
 1539  be given to the development of strong industrial clusters that
 1540  include defense and homeland security businesses.
 1541         6. Economic benefits.—The industry is expected to should
 1542  have strong positive impacts on or benefits to the state or and
 1543  regional economies.
 1544  
 1545  The office, in consultation with Enterprise Florida, Inc., shall
 1546  develop a list of such target industries annually and submit
 1547  such list as part of the final agency legislative budget request
 1548  submitted pursuant to s. 216.023(1). A target industry business
 1549  may not include any industry engaged in retail activities; any
 1550  electrical utility company; any phosphate or other solid
 1551  minerals severance, mining, or processing operation; any oil or
 1552  gas exploration or production operation; or any business firm
 1553  subject to regulation by the Division of Hotels and Restaurants
 1554  of the Department of Business and Professional Regulation; or
 1555  any business within NAICS code 56, administrative support
 1556  services, including call centers and customer account service
 1557  centers.
 1558         (u)(p) “Taxable year” means taxable year as defined in s.
 1559  220.03(1)(y).
 1560         (p)(q) “Qualified target industry business” means a target
 1561  industry business that has been approved by the director to be
 1562  eligible for tax refunds pursuant to this section.
 1563         (q) “Return on investment” means the gain in state revenues
 1564  as a percentage of the state’s investment. The state’s
 1565  investment includes state grants, tax exemptions, tax refunds,
 1566  tax credits, and other state incentives. Return on investment is
 1567  expressed mathematically as follows:
 1568  
 1569      Return on investment = (gain in state revenues - state’s     
 1570                   investment)/state’s investment                  
 1571  
 1572         (r)“Rural county” means a county with a population of
 1573  75,000 or fewer or a county with a population of 100,000 or
 1574  fewer which is contiguous to a county with a population of
 1575  75,000 or fewer.
 1576         (r)(s) “Rural city” means a city having with a population
 1577  of 10,000 or fewer less, or a city having with a population of
 1578  greater than 10,000 but fewer less than 20,000 which has been
 1579  determined by the office of Tourism, Trade, and Economic
 1580  Development to have economic characteristics such as, but not
 1581  limited to, a significant percentage of residents on public
 1582  assistance, a significant percentage of residents with income
 1583  below the poverty level, or a significant percentage of the
 1584  city’s employment base in agriculture-related industries.
 1585         (s)(t) “Rural community” means:
 1586         1. A county having with a population of 75,000 or fewer.
 1587         2. A county having with a population of 125,000 or fewer
 1588  which is contiguous to a county having with a population of
 1589  75,000 or fewer.
 1590         3. A municipality within a county described in subparagraph
 1591  1. or subparagraph 2.
 1592  
 1593  For purposes of this paragraph, population shall be determined
 1594  in accordance with the most recent official estimate pursuant to
 1595  s. 186.901.
 1596         (b)(u) “Authorized local economic development agency” means
 1597  a any public or private entity, including those defined in s.
 1598  288.075, authorized by a county or municipality to promote the
 1599  general business or industrial interests of that county or
 1600  municipality.
 1601         (3)(2) TAX REFUND; ELIGIBLE AMOUNTS.—
 1602         (a) There shall be allowed, from the account, a refund to a
 1603  qualified target industry business for the amount of eligible
 1604  taxes certified by the director which were paid by the such
 1605  business. The total amount of refunds for all fiscal years for
 1606  each qualified target industry business must be determined
 1607  pursuant to subsection (4) (3). The annual amount of a refund to
 1608  a qualified target industry business must be determined pursuant
 1609  to subsection (6) (5).
 1610         (b)1. Upon approval by the director, a qualified target
 1611  industry business shall be allowed tax refund payments equal to
 1612  $3,000 times the number of jobs specified in the tax refund
 1613  agreement under subparagraph (5)(a)1. (4)(a)1., or equal to
 1614  $6,000 times the number of jobs if the project is located in a
 1615  rural county or an enterprise zone.
 1616         2.Further, A qualified target industry business shall be
 1617  allowed additional tax refund payments equal to $1,000 times the
 1618  number of jobs specified in the tax refund agreement under
 1619  subparagraph (5)(a)1. (4)(a)1., if such jobs pay an annual
 1620  average wage of at least 150 percent of the average area private
 1621  sector wage in the area, or equal to $2,000 times the number of
 1622  jobs if such jobs pay an annual average area wage of at least
 1623  200 percent of the average area private sector wage in the area.
 1624         3. A qualified target industry business shall be allowed a
 1625  tax refund payment in addition to the payments authorized in
 1626  sub-subparagraphs 1. and 2. equal to $2,000 times the number of
 1627  jobs specified in the tax refund agreement under subparagraph
 1628  (5)(a)1., for one of the following:
 1629         a. Projects classified as a corporate headquarters for
 1630  businesses that did not exist in this state before applying for
 1631  certification as a qualified target industry business or
 1632  corporate headquarters for businesses in the following
 1633  industries: renewable energy, as defined in s. 366.91(2)(d);
 1634  transportation equipment manufacturing; life sciences; financial
 1635  services; or information technology.
 1636         b. Businesses that increase exports of their goods through
 1637  a Florida seaport or a Florida airport by at least 10 percent in
 1638  value or tonnage in each of the years that they receive a tax
 1639  credit under this section. For purposes of this sub
 1640  subparagraph, Florida seaports are limited to the ports of
 1641  Jacksonville, Tampa, Port Everglades, Miami, Port Canaveral, Ft.
 1642  Pierce, Palm Beach, Port Manatee, Port St. Joe, Panama City, St.
 1643  Petersburg, Pensacola, Fernandina, and Key West.
 1644         4. A qualified target industry business shall be allowed a
 1645  tax refund in addition to the payments authorized in sub
 1646  subparagraphs 1., 2., and 3. equal to $1,000 times the number of
 1647  jobs specified in the tax refund agreement under subparagraph
 1648  (5)(a)1., if:
 1649         a. The local financial support is equal to that of the
 1650  state’s incentive award under subparagraph (3)(b)1.; or
 1651         b. The business is employing, among those jobs specified in
 1652  the tax refund agreement under subparagraph (5)(a)1., a Florida
 1653  resident who has been unemployed and who was determined to be
 1654  monetarily eligible for unemployment compensation benefits by
 1655  the Agency for Workforce Innovation for a benefit year beginning
 1656  on or after January 1, 2009. These employees must perform duties
 1657  connected to the operations of the eligible business on a
 1658  regular, full-time basis for an average of at least 36 hours per
 1659  week and for at least 12 months before an eligible business
 1660  files for the tax credit.
 1661         (c) A qualified target industry business may not receive
 1662  refund payments of more than 25 percent of the total tax refunds
 1663  specified in the tax refund agreement under subparagraph
 1664  (5)(a)1. (4)(a)1. in any fiscal year. Further, a qualified
 1665  target industry business may not receive more than $1.5 million
 1666  in refunds under this section in any single fiscal year, or more
 1667  than $2.5 million in any single fiscal year if the project is
 1668  located in an enterprise zone. A qualified target industry
 1669  business may not receive more than $5 million in refund payments
 1670  under this section in all fiscal years, or more than $7.5
 1671  million if the project is located in an enterprise zone. Funds
 1672  made available pursuant to this section may not be expended in
 1673  connection with the relocation of a business from one community
 1674  to another community in this state unless the Office of Tourism,
 1675  Trade, and Economic Development determines that without such
 1676  relocation the business will move outside this state or
 1677  determines that the business has a compelling economic rationale
 1678  for the relocation and that the relocation will create
 1679  additional jobs.
 1680         (d)(c) After entering into a tax refund agreement under
 1681  subsection (5) (4), a qualified target industry business may:
 1682         1. Receive refunds from the account for the following taxes
 1683  due and paid by that business beginning with the first taxable
 1684  year of the business which begins after entering into the
 1685  agreement:
 1686         a. Corporate income taxes under chapter 220.
 1687         b. Insurance premium tax under s. 624.509.
 1688         2. Receive refunds from the account for the following taxes
 1689  due and paid by that business after entering into the agreement:
 1690         a. Taxes on sales, use, and other transactions under
 1691  chapter 212.
 1692         b. Intangible personal property taxes under chapter 199.
 1693         c. Emergency excise taxes under chapter 221.
 1694         d. Excise taxes on documents under chapter 201.
 1695         e. Ad valorem taxes paid, as defined in s. 220.03(1).
 1696         f. State communications services taxes administered under
 1697  chapter 202. This provision does not apply to the gross receipts
 1698  tax imposed under chapter 203 and administered under chapter 202
 1699  or the local communications services tax authorized under s.
 1700  202.19.
 1701  
 1702  The addition of state communications services taxes administered
 1703  under chapter 202 is remedial in nature and retroactive to
 1704  October 1, 2001. The office may make supplemental tax refund
 1705  payments to allow for tax refunds for communications services
 1706  taxes paid by an eligible qualified target industry business
 1707  after October 1, 2001.
 1708         (e)(d) However, a qualified target industry business may
 1709  not receive a refund under this section for any amount of
 1710  credit, refund, or exemption granted to that business for any of
 1711  the such taxes listed in paragraph (d). If a refund for such
 1712  taxes is provided by the office, which taxes are subsequently
 1713  adjusted by the application of any credit, refund, or exemption
 1714  granted to the qualified target industry business other than as
 1715  provided in this section, the business shall reimburse the
 1716  account for the amount of that credit, refund, or exemption. A
 1717  qualified target industry business shall notify and tender
 1718  payment to the office within 20 days after receiving any credit,
 1719  refund, or exemption other than one provided in this section.
 1720         (f) Refunds made available pursuant to this section may not
 1721  be expended in connection with the relocation of a business from
 1722  one community to another community in this state unless the
 1723  office determines that without such relocation the business will
 1724  move outside this state, or determines that the business has a
 1725  compelling economic rationale for the relocation and that the
 1726  relocation will create additional jobs.
 1727         (g)(e) A qualified target industry business that
 1728  fraudulently claims a refund under this section:
 1729         1. Is liable for repayment of the amount of the refund to
 1730  the account, plus a mandatory penalty in the amount of 200
 1731  percent of the tax refund which shall be deposited into the
 1732  General Revenue Fund.
 1733         2. Commits Is guilty of a felony of the third degree,
 1734  punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
 1735         (4)(3) APPLICATION AND APPROVAL PROCESS.—
 1736         (a) To apply for certification as a qualified target
 1737  industry business under this section, the business must file an
 1738  application with the office before the business decides has made
 1739  the decision to locate a new business in this state or before
 1740  the business decides had made the decision to expand its an
 1741  existing operations business in this state. The application must
 1742  shall include, but need is not be limited to, the following
 1743  information:
 1744         1. The applicant’s federal employer identification number
 1745  and, if applicable, the applicant’s state sales tax registration
 1746  number.
 1747         2. The proposed permanent location of the applicant’s
 1748  facility in this state at which the project is or is to be
 1749  located.
 1750         3. A description of the type of business activity or
 1751  product covered by the project, including a minimum of a five
 1752  digit NAICS code for all activities included in the project. As
 1753  used in this paragraph, “NAICS” means those classifications
 1754  contained in the North American Industry Classification System,
 1755  as published in 2007 by the Office of Management and Budget,
 1756  Executive Office of the President, and updated periodically.
 1757         4. The proposed number of net new full-time equivalent
 1758  Florida jobs at the qualified target industry business as of
 1759  December 31 of each year included in the project and the average
 1760  wage of those jobs. If more than one type of business activity
 1761  or product is included in the project, the number of jobs and
 1762  average wage for those jobs must be separately stated for each
 1763  type of business activity or product.
 1764         5. The total number of full-time equivalent employees
 1765  employed by the applicant in this state, if applicable.
 1766         6. The anticipated commencement date of the project.
 1767         7. A brief statement explaining concerning the role that
 1768  the estimated tax refunds to be requested will play in the
 1769  decision of the applicant to locate or expand in this state.
 1770         8. An estimate of the proportion of the sales resulting
 1771  from the project that will be made outside this state.
 1772         9. An estimate of the proportion of the cost of the
 1773  machinery and equipment, and any other resources necessary in
 1774  the development of its product or service, to be used by the
 1775  business in its Florida operations which will be purchased
 1776  outside this state.
 1777         10.9. A resolution adopted by the governing board of the
 1778  county or municipality in which the project will be located,
 1779  which resolution recommends that the project certain types of
 1780  businesses be approved as a qualified target industry business
 1781  and specifies states that the commitments of local financial
 1782  support necessary for the target industry business exist. In
 1783  advance of the passage of such resolution, the office may also
 1784  accept an official letter from an authorized local economic
 1785  development agency that endorses the proposed target industry
 1786  project and pledges that sources of local financial support for
 1787  such project exist. For the purposes of making pledges of local
 1788  financial support under this subsection, the authorized local
 1789  economic development agency shall be officially designated by
 1790  the passage of a one-time resolution by the local governing
 1791  authority.
 1792         11.10. Any additional information requested by the office.
 1793         (b) To qualify for review by the office, the application of
 1794  a target industry business must, at a minimum, establish the
 1795  following to the satisfaction of the office:
 1796         1.a. The jobs proposed to be created provided under the
 1797  application, pursuant to subparagraph (a)4., must pay an
 1798  estimated annual average wage equaling at least 115 percent of
 1799  the average area private sector wage in the area where the
 1800  business is to be located or the statewide private sector
 1801  average wage. The governing body of the county where the
 1802  qualified target industry business is to be located shall notify
 1803  the office and Enterprise Florida, Inc., which calculation of
 1804  the average area private sector wage must be used as the basis
 1805  for the business’ wage commitment. In determining the average
 1806  annual wage, the office shall include only new proposed jobs,
 1807  and wages for existing jobs shall be excluded from this
 1808  calculation.
 1809         b. The office may waive the average wage requirement at the
 1810  request of the local governing body recommending the project and
 1811  Enterprise Florida, Inc. The director may waive the wage
 1812  requirement may only be waived for a project located in a
 1813  brownfield area designated under s. 376.80 or in a rural city,
 1814  rural community, or county, or in an enterprise zone and only if
 1815  when the merits of the individual project or the specific
 1816  circumstances in the community in relationship to the project
 1817  warrant such action. If the local governing body and Enterprise
 1818  Florida, Inc., make such a recommendation, it must be
 1819  transmitted in writing and the specific justification for the
 1820  waiver recommendation must be explained. If the director elects
 1821  to waive the wage requirement, the waiver must be stated in
 1822  writing and the reasons for granting the waiver must be
 1823  explained.
 1824         2. The target industry business’s project must result in
 1825  the creation of at least 10 jobs at the such project and, if an
 1826  expansion of an existing business, must result in an a net
 1827  increase in employment of at least 10 percent at the business.
 1828  Notwithstanding the definition of the term “expansion of an
 1829  existing business” in paragraph (1)(g), At the request of the
 1830  local governing body recommending the project and Enterprise
 1831  Florida, Inc., the office may waive this requirement for a
 1832  business in a rural community or enterprise zone define an
 1833  “expansion of an existing business” in a rural community or an
 1834  enterprise zone as the expansion of a business resulting in a
 1835  net increase in employment of less than 10 percent at such
 1836  business if the merits of the individual project or the specific
 1837  circumstances in the community in relationship to the project
 1838  warrant such action. If the local governing body and Enterprise
 1839  Florida, Inc., make such a request, the request must be
 1840  transmitted in writing and the specific justification for the
 1841  request must be explained. If the director elects to grant the
 1842  request, the grant must be stated in writing and the reason for
 1843  granting the request must be explained.
 1844         3. The business activity or product for the applicant’s
 1845  project is within an industry or industries that have been
 1846  identified by the office as a target industry business to be
 1847  high-value-added industries that contributes contribute to the
 1848  area and to the economic growth of the state and the region in
 1849  which it is located, that produces produce a higher standard of
 1850  living for residents of this state in the new global economy, or
 1851  that can be shown to make an equivalent contribution to the area
 1852  and state’s economic progress. The director must approve
 1853  requests to waive the wage requirement for brownfield areas
 1854  designated under s. 376.80 unless it is demonstrated that such
 1855  action is not in the public interest.
 1856         (c) Each application meeting the requirements of paragraph
 1857  (b) must be submitted to the office for determination of
 1858  eligibility. The office shall review and evaluate each
 1859  application based on, but not limited to, the following
 1860  criteria:
 1861         1. Expected contributions to the state economy, consistent
 1862  with the state strategic economic development plan adopted by
 1863  Enterprise Florida, Inc., taking into account the long-term
 1864  effects of the project and of the applicant on the state
 1865  economy.
 1866         2. The return on investment of the proposed award under the
 1867  qualified target industry incentive program and the return on
 1868  investment for all state incentives proposed for the project
 1869  economic benefit of the jobs created by the project in this
 1870  state, taking into account the cost and average wage of each job
 1871  created.
 1872         3. The amount of capital investment to be made by the
 1873  applicant in this state.
 1874         4. The local financial commitment and support for the
 1875  project.
 1876         5. The effect of the project on the unemployment rate in
 1877  local community, taking into account the unemployment rate for
 1878  the county where the project will be located.
 1879         6. The effect of the award any tax refunds granted pursuant
 1880  to this section on the viability of the project and the
 1881  probability that the project would will be undertaken in this
 1882  state if such tax refunds are granted to the applicant, taking
 1883  into account the expected long-term commitment of the applicant
 1884  to economic growth and employment in this state.
 1885         7. The expected long-term commitment of the applicant to
 1886  economic growth and employment to this state resulting from the
 1887  project.
 1888         8. A review of the business’s past activities in this state
 1889  or other states, including whether such business has been
 1890  subjected to criminal or civil fines and penalties. This
 1891  subparagraph does not require the disclosure of confidential
 1892  information.
 1893         (d) Applications shall be reviewed and certified pursuant
 1894  to s. 288.061. The office shall include in its review
 1895  projections of the tax refunds the business would be eligible to
 1896  receive in each fiscal year based on the creation and
 1897  maintenance of the net new Florida jobs specified in
 1898  subparagraph (a)4. as of December 31 of the preceding state
 1899  fiscal year. If appropriate, the director shall enter into a
 1900  written agreement with the qualified target industry business
 1901  pursuant to subsection (5) (4).
 1902         (e) The director may not certify any target industry
 1903  business as a qualified target industry business if the value of
 1904  tax refunds to be included in that letter of certification
 1905  exceeds the available amount of authority to certify new
 1906  businesses as determined in s. 288.095(3). However, if the
 1907  commitments of local financial support represent less than 20
 1908  percent of the eligible tax refund payments, or to otherwise
 1909  preserve the viability and fiscal integrity of the program, the
 1910  director may certify a qualified target industry business to
 1911  receive tax refund payments of less than the allowable amounts
 1912  specified in paragraph (3)(b) (2)(b). A letter of certification
 1913  that approves an application must specify the maximum amount of
 1914  tax refund that will be available to the qualified industry
 1915  business in each fiscal year and the total amount of tax refunds
 1916  that will be available to the business for all fiscal years.
 1917         (f) This section does not create a presumption that an
 1918  applicant shall receive any tax refunds under this section.
 1919  However, the office may issue nonbinding opinion letters, upon
 1920  the request of prospective applicants, as to the applicants’
 1921  eligibility and the potential amount of refunds.
 1922         (5)(4) TAX REFUND AGREEMENT.—
 1923         (a) Each qualified target industry business must enter into
 1924  a written agreement with the office which specifies, at a
 1925  minimum:
 1926         1. The total number of full-time equivalent jobs in this
 1927  state that will be dedicated to the project, the average wage of
 1928  those jobs, the definitions that will apply for measuring the
 1929  achievement of these terms during the pendency of the agreement,
 1930  and a time schedule or plan for when such jobs will be in place
 1931  and active in this state.
 1932         2. The maximum amount of tax refunds which the qualified
 1933  target industry business is eligible to receive on the project
 1934  and the maximum amount of a tax refund that the qualified target
 1935  industry business is eligible to receive for each fiscal year,
 1936  based on the job creation and maintenance schedule specified in
 1937  subparagraph 1.
 1938         3. That the office may review and verify the financial and
 1939  personnel records of the qualified target industry business to
 1940  ascertain whether that business is in compliance with this
 1941  section.
 1942         4. The date by which, in each fiscal year, the qualified
 1943  target industry business may file a claim under subsection (6)
 1944  (5) to be considered to receive a tax refund in the following
 1945  fiscal year.
 1946         5. That local financial support will be annually available
 1947  and will be paid to the account. The director may not enter into
 1948  a written agreement with a qualified target industry business if
 1949  the local financial support resolution is not passed by the
 1950  local governing authority within 90 days after he or she has
 1951  issued the letter of certification under subsection (4) (3).
 1952         (b) Compliance with the terms and conditions of the
 1953  agreement is a condition precedent for the receipt of a tax
 1954  refund each year. The failure to comply with the terms and
 1955  conditions of the tax refund agreement results in the loss of
 1956  eligibility for receipt of all tax refunds previously authorized
 1957  under this section and the revocation by the director of the
 1958  certification of the business entity as a qualified target
 1959  industry business, unless the business is eligible to receive
 1960  and elects to accept a prorated refund under paragraph (6)(e)
 1961  (5)(d) or the office grants the business an economic recovery
 1962  extension economic-stimulus exemption.
 1963         1. A qualified target industry business may submit, in
 1964  writing, a request to the office for an economic recovery
 1965  extension economic-stimulus exemption. The request must provide
 1966  quantitative evidence demonstrating how negative economic
 1967  conditions in the business’s industry, the effects of the impact
 1968  of a named hurricane or tropical storm, or specific acts of
 1969  terrorism affecting the qualified target industry business have
 1970  prevented the business from complying with the terms and
 1971  conditions of its tax refund agreement.
 1972         2. Upon receipt of a request under subparagraph 1., the
 1973  director has shall have 45 days to notify the requesting
 1974  business, in writing, if its extension exemption has been
 1975  granted or denied. In determining if an exemption should be
 1976  granted, the director shall consider the extent to which
 1977  negative economic conditions in the requesting business’s
 1978  industry have occurred in the state or the effects of the impact
 1979  of a named hurricane or tropical storm or specific acts of
 1980  terrorism affecting the qualified target industry business have
 1981  prevented the business from complying with the terms and
 1982  conditions of its tax refund agreement. The office shall
 1983  consider current employment statistics for this state by
 1984  industry, including whether the business’s industry had
 1985  substantial job loss during the prior year, when determining
 1986  whether an exemption shall be granted.
 1987         3. As a condition for receiving a prorated refund under
 1988  paragraph (6)(e) (5)(d) or an economic recovery extension
 1989  economic-stimulus exemption under this paragraph, a qualified
 1990  target industry business must agree to renegotiate its tax
 1991  refund agreement with the office to, at a minimum, ensure that
 1992  the terms of the agreement comply with current law and office
 1993  procedures governing application for and award of tax refunds.
 1994  Upon approving the award of a prorated refund or granting an
 1995  economic recovery extension economic-stimulus exemption, the
 1996  office shall renegotiate the tax refund agreement with the
 1997  business as required by this subparagraph. When amending the
 1998  agreement of a business receiving an economic recovery extension
 1999  economic-stimulus exemption, the office may extend the duration
 2000  of the agreement for a period not to exceed 2 years.
 2001         4. A qualified target industry business may submit a
 2002  request for an economic recovery extension economic-stimulus
 2003  exemption to the office in lieu of any tax refund claim
 2004  scheduled to be submitted after January 1, 2009, but before July
 2005  1, 2012 2011.
 2006         5. A qualified target industry business that receives an
 2007  economic recovery extension economic-stimulus exemption may not
 2008  receive a tax refund for the period covered by the extension
 2009  exemption.
 2010         (c) The agreement must be signed by the director and by an
 2011  authorized officer of the qualified target industry business
 2012  within 120 days after the issuance of the letter of
 2013  certification under subsection (4) (3), but not before passage
 2014  and receipt of the resolution of local financial support. The
 2015  office may grant an extension of this period at the written
 2016  request of the qualified target industry business.
 2017         (d) The agreement must contain the following legend,
 2018  clearly printed on its face in bold type of not less than 10
 2019  points in size: “This agreement is neither a general obligation
 2020  of the State of Florida, nor is it backed by the full faith and
 2021  credit of the State of Florida. Payment of tax refunds is are
 2022  conditioned on and subject to specific annual appropriations by
 2023  the Florida Legislature of moneys sufficient to pay amounts
 2024  authorized in section 288.106, Florida Statutes.”
 2025         (6)(5) ANNUAL CLAIM FOR REFUND.—
 2026         (a) To be eligible to claim any scheduled tax refund, a
 2027  qualified target industry business that has entered into a tax
 2028  refund agreement with the office under subsection (5) (4) must
 2029  apply by January 31 of each fiscal year to the office for the
 2030  tax refund scheduled to be paid from the appropriation for the
 2031  fiscal year that begins on July 1 following the January 31
 2032  claims-submission date. The office may, upon written request,
 2033  grant a 30-day extension of the filing date.
 2034         (b) The claim for refund by the qualified target industry
 2035  business must include a copy of all receipts pertaining to the
 2036  payment of taxes for which the refund is sought and data related
 2037  to achievement of each performance item specified in the tax
 2038  refund agreement. The amount requested as a tax refund may not
 2039  exceed the amount specified for the relevant fiscal year in that
 2040  agreement.
 2041         (c) If the qualified target industry business provides the
 2042  office with proof that in a single year it has paid an amount of
 2043  state taxes, from the categories in paragraph (3)(d), at least
 2044  equal to the total amount of tax refunds it may receive through
 2045  successful completion of its qualified target industry
 2046  agreement, the office may waive the requirement for proof of
 2047  taxes paid in future years.
 2048         (d)(c) A tax refund may not be approved for a qualified
 2049  target industry business unless the required local financial
 2050  support has been paid into the account for that refund. If the
 2051  local financial support provided is less than 20 percent of the
 2052  approved tax refund, the tax refund must be reduced. In no event
 2053  may the tax refund exceed an amount that is equal to 5 times the
 2054  amount of the local financial support received. Further, funding
 2055  from local sources includes any tax abatement granted to that
 2056  business under s. 196.1995 or the appraised market value of
 2057  municipal or county land conveyed or provided at a discount to
 2058  that business. The amount of any tax refund for such business
 2059  approved under this section must be reduced by the amount of any
 2060  such tax abatement granted or the value of the land granted; and
 2061  the limitations in subsection (3) (2) and paragraph (4)(e)
 2062  (3)(e) must be reduced by the amount of any such tax abatement
 2063  or the value of the land granted. A report listing all sources
 2064  of the local financial support shall be provided to the office
 2065  when such support is paid to the account.
 2066         (e)(d) A prorated tax refund, less a 5 percent 5-percent
 2067  penalty, shall be approved for a qualified target industry
 2068  business if provided all other applicable requirements have been
 2069  satisfied and the business proves to the satisfaction of the
 2070  director that:
 2071         1. It has achieved at least 80 percent of its projected
 2072  employment; and that
 2073         2. The average wage paid by the business is at least 90
 2074  percent of the average wage specified in the tax refund
 2075  agreement, but in no case less than 115 percent of the average
 2076  private sector wage in the area available at the time of
 2077  certification, or 150 percent or 200 percent of the average
 2078  private sector wage if the business requested the additional
 2079  per-job tax refund authorized in paragraph (3)(b) (2)(b) for
 2080  wages above those levels.
 2081  
 2082  The prorated tax refund shall be calculated by multiplying the
 2083  tax refund amount for which the qualified target industry
 2084  business would have been eligible, if all applicable
 2085  requirements had been satisfied, by the percentage of the
 2086  average employment specified in the tax refund agreement which
 2087  was achieved, and by the percentage of the average wages
 2088  specified in the tax refund agreement which was achieved.
 2089         (f)(e) The director, with such assistance as may be
 2090  required from the office, the Department of Revenue, or the
 2091  Agency for Workforce Innovation, shall, by June 30 following the
 2092  scheduled date for submission of the tax refund claim, specify
 2093  by written order the approval or disapproval of the tax refund
 2094  claim and, if approved, the amount of the tax refund that is
 2095  authorized to be paid to the qualified target industry business
 2096  for the annual tax refund. The office may grant an extension of
 2097  this date on the request of the qualified target industry
 2098  business for the purpose of filing additional information in
 2099  support of the claim.
 2100         (g)(f) The total amount of tax refund claims approved by
 2101  the director under this section in any fiscal year must not
 2102  exceed the amount authorized under s. 288.095(3).
 2103         (h)(g) This section does not create a presumption that a
 2104  tax refund claim will be approved and paid.
 2105         (i)(h) Upon approval of the tax refund under paragraphs
 2106  (c), (d), and (e), and (f), the Chief Financial Officer shall
 2107  issue a warrant for the amount specified in the written order.
 2108  If the written order is appealed, the Chief Financial Officer
 2109  may not issue a warrant for a refund to the qualified target
 2110  industry business until the conclusion of all appeals of that
 2111  order.
 2112         (7)(6) ADMINISTRATION.—
 2113         (a) The office may is authorized to verify information
 2114  provided in any claim submitted for tax credits under this
 2115  section with regard to employment and wage levels or the payment
 2116  of the taxes to the appropriate agency or authority, including
 2117  the Department of Revenue, the Agency for Workforce Innovation,
 2118  or any local government or authority.
 2119         (b) To facilitate the process of monitoring and auditing
 2120  applications made under this program, the office may provide a
 2121  list of qualified target industry businesses to the Department
 2122  of Revenue, to the Agency for Workforce Innovation, or to any
 2123  local government or authority. The office may request the
 2124  assistance of those entities with respect to monitoring jobs,
 2125  wages, and the payment of the taxes listed in subsection (3)
 2126  (2).
 2127         (c) Funds specifically appropriated for the tax refund
 2128  program for qualified target industry businesses may not be used
 2129  by the office for any purpose other than the payment of tax
 2130  refunds authorized by this section.
 2131         (d) For all agreements signed after January 1, 2006, the
 2132  office shall conduct a review of each qualified target industry
 2133  business approximately 12 months after such business has
 2134  received its final incentive refund in order to evaluate whether
 2135  the business is continuing to contribute to the regional or
 2136  state economy. To complete the reviews, the office shall examine
 2137  the size of each business’s workforce, the annual average wage
 2138  of its employees, whether the business has made additional
 2139  investments in its operations since the completion of its
 2140  agreement, and whether the business has expanded into additional
 2141  locations. The office shall submit a report of its findings and
 2142  recommendations from its reviews to the Governor, the President
 2143  of the Senate, and the Speaker of the House of Representatives.
 2144  The first report shall be submitted by December 1, 2011, and
 2145  each December 1 thereafter.
 2146         (7)Notwithstanding paragraphs (4)(a) and (5)(c), the
 2147  office may approve a waiver of the local financial support
 2148  requirement for a business located in any of the following
 2149  counties in which businesses received emergency loans
 2150  administered by the office in response to the named hurricanes
 2151  of 2004: Bay, Brevard, Charlotte, DeSoto, Escambia, Flagler,
 2152  Glades, Hardee, Hendry, Highlands, Indian River, Lake, Lee,
 2153  Martin, Okaloosa, Okeechobee, Orange, Osceola, Palm Beach, Polk,
 2154  Putnam, Santa Rosa, Seminole, St. Lucie, Volusia, and Walton. A
 2155  waiver may be granted only if the office determines that the
 2156  local financial support cannot be provided or that doing so
 2157  would effect a demonstrable hardship on the unit of local
 2158  government providing the local financial support. If the office
 2159  grants a waiver of the local financial support requirement, the
 2160  state shall pay 100 percent of the refund due to an eligible
 2161  business. The waiver shall apply for tax refund applications
 2162  made for fiscal years 2004-2005, 2005-2006, and 2006-2007.
 2163         (8)AVALIABILITY OF OTHER TAX CREDITS.—A business that
 2164  receives tax refunds pursuant to this section is not eligible
 2165  for the capital investment tax credit under s. 220.191.
 2166         (9)(8) EXPIRATION.—An applicant may not be certified as
 2167  qualified under this section after June 30, 2015 2010. A tax
 2168  refund agreement existing on that date shall continue in effect
 2169  in accordance with its terms.
 2170         Section 14. Effective July 1, 2010, paragraph (e) of
 2171  subsection (1), subsection (2), paragraphs (a) and (d) of
 2172  subsection (4), and paragraph (b) of subsection (5) of section
 2173  288.107, Florida Statutes, are amended to read:
 2174         288.107 Brownfield redevelopment bonus refunds.—
 2175         (1) DEFINITIONS.—As used in this section:
 2176         (e) “Eligible business” means:
 2177         1. A qualified target industry business as defined in s.
 2178  288.106(2) s. 288.106(1)(o); or
 2179         2. A business that can demonstrate a fixed capital
 2180  investment of at least $2 million in mixed-use business
 2181  activities, including multiunit housing, commercial, retail, and
 2182  industrial in brownfield areas, or at least $500,000 in
 2183  brownfield areas that do not require site cleanup, and which
 2184  provides benefits to its employees.
 2185         (2) BROWNFIELD REDEVELOPMENT BONUS REFUND.—Bonus refunds
 2186  shall be approved by the office as specified in the final order
 2187  issued by the director and allowed from the account as follows:
 2188         (a) A bonus refund of $2,500 shall be allowed to any
 2189  qualified target industry business as defined by s. 288.106 for
 2190  each new Florida job created in a brownfield area which is
 2191  claimed on the qualified target industry business’s annual
 2192  refund claim authorized in s. 288.106(6) s. 288.106(5).
 2193         (b) A bonus refund of up to $2,500 shall be allowed to any
 2194  other eligible business as defined in subparagraph (1)(e)2. for
 2195  each new Florida job created in a brownfield which is claimed
 2196  under an annual claim procedure similar to the annual refund
 2197  claim authorized in s. 288.106(6) s. 288.106(5). The amount of
 2198  the refund shall be equal to 20 percent of the average annual
 2199  wage for the jobs created.
 2200         (4) PAYMENT OF BROWNFIELD REDEVELOPMENT BONUS REFUNDS.—
 2201         (a) To be eligible to receive a bonus refund for new
 2202  Florida jobs created in a brownfield, a business must have been
 2203  certified as a qualified target industry business under s.
 2204  288.106 or eligible business as defined in paragraph (1)(e) and
 2205  must have indicated on the qualified target industry tax refund
 2206  application form submitted in accordance with s. 288.106(4) s.
 2207  288.106(3) or other similar agreement for other eligible
 2208  business as defined in paragraph (1)(e) that the project for
 2209  which the application is submitted is or will be located in a
 2210  brownfield and that the business is applying for certification
 2211  as a qualified brownfield business under this section, and must
 2212  have signed a qualified target industry tax refund agreement
 2213  with the office which indicates that the business has been
 2214  certified as a qualified target industry business located in a
 2215  brownfield and specifies the schedule of brownfield
 2216  redevelopment bonus refunds that the business may be eligible to
 2217  receive in each fiscal year.
 2218         (d) After entering into a tax refund agreement as provided
 2219  in s. 288.106 or other similar agreement for other eligible
 2220  businesses as defined in paragraph (1)(e), an eligible business
 2221  may receive brownfield redevelopment bonus refunds from the
 2222  account pursuant to s. 288.106(3)(d) s. 288.106(2)(c).
 2223         (5) ADMINISTRATION.—
 2224         (b) To facilitate the process of monitoring and auditing
 2225  applications made under this program, the office may provide a
 2226  list of qualified target industry businesses to the Department
 2227  of Revenue, to the Agency for Workforce Innovation, to the
 2228  Department of Environmental Protection, or to any local
 2229  government authority. The office may request the assistance of
 2230  those entities with respect to monitoring the payment of the
 2231  taxes listed in s. 288.106(3) s. 288.106(2).
 2232         Section 15. Effective July 1, 2010, section 288.125,
 2233  Florida Statutes, is amended to read:
 2234         288.125 Definition of “entertainment industry”.—For the
 2235  purposes of ss. 288.1251-288.1258, the term “entertainment
 2236  industry” means those persons or entities engaged in the
 2237  operation of motion picture or television studios or recording
 2238  studios; those persons or entities engaged in the preproduction,
 2239  production, or postproduction of motion pictures, made-for
 2240  television movies, television programming, digital media
 2241  projects, commercial advertising, music videos, or sound
 2242  recordings; and those persons or entities providing products or
 2243  services directly related to the preproduction, production, or
 2244  postproduction of motion pictures, made-for-television movies,
 2245  television programming, digital media projects, commercial
 2246  advertising, music videos, or sound recordings, including, but
 2247  not limited to, the broadcast industry.
 2248         Section 16. Effective July 1, 2010, paragraph (b) of
 2249  subsection (1) and paragraph (a) of subsection (2) of section
 2250  288.1251, Florida Statutes, are amended to read:
 2251         288.1251 Promotion and development of entertainment
 2252  industry; Office of Film and Entertainment; creation; purpose;
 2253  powers and duties.—
 2254         (1) CREATION.—
 2255         (b) The Office of Tourism, Trade, and Economic Development
 2256  shall conduct a national search for a qualified person to fill
 2257  the position of Commissioner of Film and Entertainment, when the
 2258  position is vacant. and The Executive Director of the Office of
 2259  Tourism, Trade, and Economic Development has the responsibility
 2260  to shall hire the commissioner of Film and Entertainment.
 2261  Qualifications for the commissioner Guidelines for selection of
 2262  the Commissioner of Film and Entertainment shall include, but
 2263  are not be limited to, the Commissioner of Film and
 2264  Entertainment having the following:
 2265         1. A working knowledge of the equipment, personnel,
 2266  financial, and day-to-day production operations of the
 2267  industries to be served by the Office of Film and Entertainment;
 2268         2. Marketing and promotion experience related to the film
 2269  and entertainment industries to be served by the office;
 2270         3. Experience working with a variety of individuals
 2271  representing large and small entertainment-related businesses,
 2272  industry associations, local community entertainment industry
 2273  liaisons, and labor organizations; and
 2274         4. Experience working with a variety of state and local
 2275  governmental agencies.
 2276         (2) POWERS AND DUTIES.—
 2277         (a) The Office of Film and Entertainment, in performance of
 2278  its duties, shall:
 2279         1. In consultation with the Florida Film and Entertainment
 2280  Advisory Council, update the develop and implement a 5-year
 2281  strategic plan every 5 years to guide the activities of the
 2282  Office of Film and Entertainment in the areas of entertainment
 2283  industry development, marketing, promotion, liaison services,
 2284  field office administration, and information. The plan, to be
 2285  developed by no later than June 30, 2000, shall:
 2286         a. Be annual in construction and ongoing in nature.
 2287         b. Include recommendations relating to the organizational
 2288  structure of the office.
 2289         c. Include an annual budget projection for the office for
 2290  each year of the plan.
 2291         d. Include an operational model for the office to use in
 2292  implementing programs for rural and urban areas designed to:
 2293         (I) Develop and promote the state’s entertainment industry.
 2294         (II) Have the office serve as a liaison between the
 2295  entertainment industry and other state and local governmental
 2296  agencies, local film commissions, and labor organizations.
 2297         (III) Gather statistical information related to the state’s
 2298  entertainment industry.
 2299         (IV) Provide information and service to businesses,
 2300  communities, organizations, and individuals engaged in
 2301  entertainment industry activities.
 2302         (V) Administer field offices outside the state and
 2303  coordinate with regional offices maintained by counties and
 2304  regions of the state, as described in sub-sub-subparagraph (II),
 2305  as necessary.
 2306         e. Include performance standards and measurable outcomes
 2307  for the programs to be implemented by the office.
 2308         f. Include an assessment of, and make recommendations on,
 2309  the feasibility of creating an alternative public-private
 2310  partnership for the purpose of contracting with such a
 2311  partnership for the administration of the state’s entertainment
 2312  industry promotion, development, marketing, and service
 2313  programs.
 2314         2. Develop, market, and facilitate a smooth working
 2315  relationship between state agencies and local governments in
 2316  cooperation with local film commission offices for out-of-state
 2317  and indigenous entertainment industry production entities.
 2318         3. Implement a structured methodology prescribed for
 2319  coordinating activities of local offices with each other and the
 2320  commissioner’s office.
 2321         4. Represent the state’s indigenous entertainment industry
 2322  to key decisionmakers within the national and international
 2323  entertainment industry, and to state and local officials.
 2324         5. Prepare an inventory and analysis of the state’s
 2325  entertainment industry, including, but not limited to,
 2326  information on crew, related businesses, support services, job
 2327  creation, talent, and economic impact and coordinate with local
 2328  offices to develop an information tool for common use.
 2329         6. Represent key decisionmakers within the national and
 2330  international entertainment industry to the indigenous
 2331  entertainment industry and to state and local officials.
 2332         7. Serve as liaison between entertainment industry
 2333  producers and labor organizations.
 2334         6.8. Identify, solicit, and recruit entertainment
 2335  production opportunities for the state.
 2336         7.9. Assist rural communities and other small communities
 2337  in the state in developing the expertise and capacity necessary
 2338  for such communities to develop, market, promote, and provide
 2339  services to the state’s entertainment industry.
 2340         Section 17. Effective July 1, 2010, subsection (3) of
 2341  section 288.1252, Florida Statutes, is amended to read:
 2342         288.1252 Florida Film and Entertainment Advisory Council;
 2343  creation; purpose; membership; powers and duties.—
 2344         (3) MEMBERSHIP.—
 2345         (a) The council shall consist of 17 members, seven to be
 2346  appointed by the Governor, five to be appointed by the President
 2347  of the Senate, and five to be appointed by the Speaker of the
 2348  House of Representatives, with the initial appointments being
 2349  made no later than August 1, 1999.
 2350         (b) When making appointments to the council, the Governor,
 2351  the President of the Senate, and the Speaker of the House of
 2352  Representatives shall appoint persons who are residents of the
 2353  state and who are highly knowledgeable of, active in, and
 2354  recognized leaders in Florida’s motion picture, television,
 2355  video, sound recording, or other entertainment industries. These
 2356  persons shall include, but not be limited to, representatives of
 2357  local film commissions, representatives of entertainment
 2358  associations, a representative of the broadcast industry,
 2359  representatives of labor organizations in the entertainment
 2360  industry, and board chairs, presidents, chief executive
 2361  officers, chief operating officers, or persons of comparable
 2362  executive position or stature of leading or otherwise important
 2363  entertainment industry businesses and offices. Council members
 2364  shall be appointed in such a manner as to equitably represent
 2365  the broadest spectrum of the entertainment industry and
 2366  geographic areas of the state.
 2367         (c) Council members shall serve for 4-year terms, except
 2368  that the initial terms shall be staggered:
 2369         1. The Governor shall appoint one member for a 1-year term,
 2370  two members for 2-year terms, two members for 3-year terms, and
 2371  two members for 4-year terms.
 2372         2. The President of the Senate shall appoint one member for
 2373  a 1-year term, one member for a 2-year term, two members for 3
 2374  year terms, and one member for a 4-year term.
 2375         3. The Speaker of the House of Representatives shall
 2376  appoint one member for a 1-year term, one member for a 2-year
 2377  term, two members for 3-year terms, and one member for a 4-year
 2378  term.
 2379         (d) Subsequent appointments shall be made by the official
 2380  who appointed the council member whose expired term is to be
 2381  filled.
 2382         (e) The Commissioner of Film and Entertainment, A
 2383  representative of Enterprise Florida, Inc., a representative of
 2384  Workforce Florida, Inc., and a representative of Visit Florida
 2385  the Florida Tourism Industry Marketing Corporation shall serve
 2386  as ex officio, nonvoting members of the council, and shall be in
 2387  addition to the 17 appointed members of the council.
 2388         (f) Absence from three consecutive meetings shall result in
 2389  automatic removal from the council.
 2390         (g) A vacancy on the council shall be filled for the
 2391  remainder of the unexpired term by the official who appointed
 2392  the vacating member.
 2393         (h) No more than one member of the council may be an
 2394  employee of any one company, organization, or association.
 2395         (i) Any member shall be eligible for reappointment but may
 2396  not serve more than two consecutive terms.
 2397         Section 18. Effective July 1, 2010, subsections (1), (2),
 2398  (4), and (5) of section 288.1253, Florida Statutes, are amended
 2399  to read:
 2400         288.1253 Travel and entertainment expenses.—
 2401         (1) As used in this section, the term:
 2402         (a) “Business client” means any person, other than a state
 2403  official or state employee, who receives the services of
 2404  representatives of the Office of Film and Entertainment in
 2405  connection with the performance of its statutory duties,
 2406  including persons or representatives of entertainment industry
 2407  companies considering location, relocation, or expansion of an
 2408  entertainment industry business within the state.
 2409         (b) “Entertainment expenses” means the actual, necessary,
 2410  and reasonable costs of providing hospitality for business
 2411  clients or guests, which costs are defined and prescribed by
 2412  rules adopted by the Office of Tourism, Trade, and Economic
 2413  Development, subject to approval by the Chief Financial Officer.
 2414         (c) “Guest” means a person, other than a state official or
 2415  state employee, authorized by the Office of Tourism, Trade, and
 2416  Economic Development to receive the hospitality of the Office of
 2417  Film and Entertainment in connection with the performance of its
 2418  statutory duties.
 2419         (d) “travel expenses” means the actual, necessary, and
 2420  reasonable costs of transportation, meals, lodging, and
 2421  incidental expenses normally incurred by an employee of the
 2422  Office of Film and Entertainment a traveler, which costs are
 2423  defined and prescribed by rules adopted by the Office of
 2424  Tourism, Trade, and Economic Development, subject to approval by
 2425  the Chief Financial Officer.
 2426         (2) Notwithstanding the provisions of s. 112.061, the
 2427  Office of Tourism, Trade, and Economic Development shall adopt
 2428  rules by which it may make expenditures by advancement or
 2429  reimbursement, or a combination thereof, to:
 2430         (a) the Governor, the Lieutenant Governor, security staff
 2431  of the Governor or Lieutenant Governor, the Commissioner of Film
 2432  and Entertainment, or staff of the Office of Film and
 2433  Entertainment for travel expenses or entertainment expenses
 2434  incurred by such individuals solely and exclusively in
 2435  connection with the performance of the statutory duties of the
 2436  Office of Film and Entertainment.
 2437         (b) The Governor, the Lieutenant Governor, security staff
 2438  of the Governor or Lieutenant Governor, the Commissioner of Film
 2439  and Entertainment, or staff of the Office of Film and
 2440  Entertainment for travel expenses or entertainment expenses
 2441  incurred by such individuals on behalf of guests, business
 2442  clients, or authorized persons as defined in s. 112.061(2)(e)
 2443  solely and exclusively in connection with the performance of the
 2444  statutory duties of the Office of Film and Entertainment.
 2445         (c) Third-party vendors for the travel or entertainment
 2446  expenses of guests, business clients, or authorized persons as
 2447  defined in s. 112.061(2)(e) incurred solely and exclusively
 2448  while such persons are participating in activities or events
 2449  carried out by the Office of Film and Entertainment in
 2450  connection with that office’s statutory duties.
 2451  
 2452  The rules are shall be subject to approval by the Chief
 2453  Financial Officer before adoption prior to promulgation. The
 2454  rules shall require the submission of paid receipts, or other
 2455  proof of expenditure prescribed by the Chief Financial Officer,
 2456  with any claim for reimbursement and shall require, as a
 2457  condition for any advancement of funds, an agreement to submit
 2458  paid receipts or other proof of expenditure and to refund any
 2459  unused portion of the advancement within 15 days after the
 2460  expense is incurred or, if the advancement is made in connection
 2461  with travel, within 10 working days after the traveler’s return
 2462  to headquarters. However, with respect to an advancement of
 2463  funds made solely for travel expenses, the rules may allow paid
 2464  receipts or other proof of expenditure to be submitted, and any
 2465  unused portion of the advancement to be refunded, within 10
 2466  working days after the traveler’s return to headquarters.
 2467  Operational or promotional advancements, as defined in s.
 2468  288.35(4), obtained pursuant to this section shall not be
 2469  commingled with any other state funds.
 2470         (5) Any claim submitted under this section is shall not be
 2471  required to be sworn to before a notary public or other officer
 2472  authorized to administer oaths, but any claim authorized or
 2473  required to be made under any provision of this section shall
 2474  contain a statement that the expenses were actually incurred as
 2475  necessary travel or entertainment expenses in the performance of
 2476  official duties of the Office of Film and Entertainment and
 2477  shall be verified by written declaration that it is true and
 2478  correct as to every material matter. Any person who willfully
 2479  makes and subscribes to any claim which he or she does not
 2480  believe to be true and correct as to every material matter or
 2481  who willfully aids or assists in, procures, or counsels or
 2482  advises with respect to, the preparation or presentation of a
 2483  claim pursuant to this section that is fraudulent or false as to
 2484  any material matter, whether or not such falsity or fraud is
 2485  with the knowledge or consent of the person authorized or
 2486  required to present the claim, commits a misdemeanor of the
 2487  second degree, punishable as provided in s. 775.082 or s.
 2488  775.083. Whoever receives a an advancement or reimbursement by
 2489  means of a false claim is civilly liable, in the amount of the
 2490  overpayment, for the reimbursement of the public fund from which
 2491  the claim was paid.
 2492         Section 19. Effective July 1, 2010, section 288.1254,
 2493  Florida Statutes, is amended to read:
 2494         (Substantial rewording of section. See
 2495         s. 288.1254, F.S., for present text.)
 2496         288.1254 Entertainment industry financial incentive
 2497  program.—
 2498         (1) DEFINITIONS.—As used in this section, the term:
 2499         (a) “Certified production” means a qualified production
 2500  that has tax credits allocated to it by the Office of Tourism,
 2501  Trade, and Economic Development based on the production’s
 2502  estimated qualified expenditures, up to the production’s maximum
 2503  certified amount of tax credits, by the Office of Tourism,
 2504  Trade, and Economic Development. The term does not include a
 2505  production if the first date that it incurs production
 2506  expenditures in this state occurs before the production is
 2507  certified by the Office of Tourism, Trade, and Economic
 2508  Development.
 2509         (b) “Digital media project” means a production of
 2510  interactive entertainment that is produced for distribution in
 2511  commercial or educational markets. The term includes a video
 2512  game or production intended for Internet or wireless
 2513  distribution. The term does not include a production deemed by
 2514  the Office of Film and Entertainment to contain obscene content
 2515  as defined in s. 847.001(10).
 2516         (c) “High-impact television series” means a production
 2517  created to run multiple production seasons and having an
 2518  estimated order of at least seven episodes per season and
 2519  qualified expenditures of at least $625,000 per episode.
 2520         (d) “Off-season certified production” means a production,
 2521  other than a digital media project or an animated production,
 2522  commercial, music video, or documentary, which films 75 percent
 2523  or more of its principal photography days from June 1 through
 2524  November 30.
 2525         (e) “Principal photography” means the filming of major or
 2526  significant components of the qualified production which involve
 2527  lead actors.
 2528         (f) “Production” means a theatrical or direct-to-video
 2529  motion picture; a made-for-television motion picture; visual
 2530  effects or digital animation sequences produced in conjunction
 2531  with a motion picture; a commercial; a music video; an
 2532  industrial or educational film; an infomercial; a documentary
 2533  film; a television pilot program; a presentation for a
 2534  television pilot program; a television series, including, but
 2535  not limited to, a drama, a reality show, a comedy, a soap opera,
 2536  a telenovela, a game show, or a miniseries production; or a
 2537  digital media project by the entertainment industry. One season
 2538  of a television series is considered one production. The term
 2539  does not include a weather or market program; a sporting event;
 2540  a sports show; a gala; a production that solicits funds; a home
 2541  shopping program; a political program; a political documentary;
 2542  political advertising; a gambling-related project or production;
 2543  a concert production; or a local, regional, or Internet
 2544  distributed-only news show, current-events show, pornographic
 2545  production, or current-affairs show. A production may be
 2546  produced on or by film, tape, or otherwise by means of a motion
 2547  picture camera; electronic camera or device; tape device;
 2548  computer; any combination of the foregoing; or any other means,
 2549  method, or device now used or later adopted.
 2550         (g) “Production expenditures” means the costs of tangible
 2551  and intangible property used for, and services performed
 2552  primarily and customarily in, production, including
 2553  preproduction and postproduction, but excluding costs for
 2554  development, marketing, and distribution. The term includes, but
 2555  is not limited to:
 2556         1. Wages, salaries, or other compensation paid to legal
 2557  residents of this state, including amounts paid through payroll
 2558  service companies, for technical and production crews,
 2559  directors, producers, and performers.
 2560         2. Expenditures for sound stages, backlots, production
 2561  editing, digital effects, sound recordings, sets, and set
 2562  construction.
 2563         3. Expenditures for rental equipment, including, but not
 2564  limited to, cameras and grip or electrical equipment.
 2565         4. Up to $300,000 of the costs of newly purchased computer
 2566  software and hardware unique to the project, including servers,
 2567  data processing, and visualization technologies, which are
 2568  located in and used exclusively in the state for the production
 2569  of digital media.
 2570         5. Expenditures for meals, travel, and accommodations.
 2571         (h) “Qualified expenditures” means production expenditures
 2572  incurred in this state by a qualified production for:
 2573         1. Goods purchased or leased from, or services, including,
 2574  but not limited to, insurance costs and bonding, payroll
 2575  services, and legal fees, which are provided by a vendor or
 2576  supplier in this state which is registered with the Department
 2577  of State or the Department of Revenue, is doing business in the
 2578  state, and whose primary employees involved in facilitating the
 2579  transaction are legal residents of and doing business in this
 2580  state.
 2581         2. Payments to legal residents of this state in the form of
 2582  salary, wages, or other compensation up to a maximum of $650,000
 2583  per resident unless otherwise specified in subsection (4).
 2584  
 2585  For a qualified production involving an event, such as an awards
 2586  show, the term does not include expenditures solely associated
 2587  with the event itself and not directly required by the
 2588  production. The term does not include expenditures incurred
 2589  before certification, with the exception of those incurred for a
 2590  commercial, a music video, or the pickup of additional episodes
 2591  of a high-impact television series within a single season.
 2592         (i) “Qualified production” means a production in this state
 2593  meeting the requirements of this section. The term does not
 2594  include a production:
 2595         1. In which, for the first 2 years of the incentive
 2596  program, less than 50 percent, and, thereafter, less than 60
 2597  percent, of the positions that make up its production cast and
 2598  below-the-line production crew, or, in the case of digital media
 2599  projects, less than 75 percent of such positions, are filled by
 2600  legal residents of this state, whose residency is demonstrated
 2601  by a valid Florida driver’s license or other state-issued
 2602  identification confirming residency, or students enrolled full
 2603  time in a film-and-entertainment-related course of study at an
 2604  institution of higher education in this state; or
 2605         2. That is deemed by the Office of Film and Entertainment
 2606  to contain obscene content as defined in s. 847.001(10).
 2607         (j) “Qualified production company” means a corporation,
 2608  limited liability company, partnership, or other legal entity
 2609  engaged in one or more productions in this state.
 2610         (2) CREATION AND PURPOSE OF PROGRAM.—The entertainment
 2611  industry financial incentive program is created within the
 2612  Office of Film and Entertainment. The purpose of this program is
 2613  to encourage the use of this state as a site for filming, for
 2614  the digital production of films, and to develop and sustain the
 2615  workforce and infrastructure for film, digital media, and
 2616  entertainment production.
 2617         (3) APPLICATION PROCEDURE; APPROVAL PROCESS.—
 2618         (a) Program application.—A qualified production company
 2619  producing a qualified production in this state may submit a
 2620  program application to the Office of Film and Entertainment for
 2621  the purpose of determining qualification for an award of tax
 2622  credits authorized by this section no earlier than 6 months
 2623  before the first date that production expenditures are incurred
 2624  in this state. The applicant shall provide the Office of Film
 2625  and Entertainment with information required to determine whether
 2626  the production is a qualified production and to determine the
 2627  qualified expenditures and other information necessary for the
 2628  office to determine eligibility for the tax credit.
 2629         (b) Required documentation.—The Office of Film and
 2630  Entertainment shall develop an application form for qualifying
 2631  an applicant as a qualified production. The form must include,
 2632  but need not be limited to, production-related information
 2633  concerning employment of residents in this state, a detailed
 2634  budget of planned qualified expenditures, and the applicant’s
 2635  signed affirmation that the information on the form has been
 2636  verified and is correct. The Office of Film and Entertainment
 2637  and local film commissions shall distribute the form.
 2638         (c) Application process.—The Office of Film and
 2639  Entertainment shall establish a process by which an application
 2640  is accepted and reviewed and by which tax credit eligibility and
 2641  the award amount are determined. The Office of Film and
 2642  Entertainment may request assistance from a duly appointed local
 2643  film commission in determining compliance with this section.
 2644         (d) Certification.—The Office of Film and Entertainment
 2645  shall review the application within 15 business days after
 2646  receipt. Upon its determination that the application contains
 2647  all the information required by this subsection and meets the
 2648  criteria set out in this section, the Office of Film and
 2649  Entertainment shall qualify the applicant and recommend to the
 2650  Office of Tourism, Trade, and Economic Development that the
 2651  applicant be certified for the maximum tax credit award amount.
 2652  Within 5 business days after receipt of the recommendation, the
 2653  Office of Tourism, Trade, and Economic Development shall reject
 2654  the recommendation or certify the maximum recommended tax credit
 2655  award, if any, to the applicant and to the executive director of
 2656  the Department of Revenue.
 2657         (e) Grounds for denial.—The Office of Film and
 2658  Entertainment shall deny an application if it determines that
 2659  the application is incomplete or the production or application
 2660  does not meet the requirements of this section.
 2661         (f) Verification of actual qualified expenditures.
 2662         1. The Office of Film and Entertainment shall develop a
 2663  process to verify the actual qualified expenditures of a
 2664  certified production. The process must require:
 2665         a. A certified production to submit, in a timely manner
 2666  after principal photography, digital production, or the digital
 2667  media project ends and after making all of its qualified
 2668  expenditures, data substantiating each qualified expenditure to
 2669  an independent certified public accountant licensed in this
 2670  state;
 2671         b. Such accountant to conduct a compliance audit, at the
 2672  certified production’s expense, to substantiate each qualified
 2673  expenditure and submit the results as a report, along with the
 2674  required substantiating data, to the Office of Film and
 2675  Entertainment; and
 2676         c. The Office of Film and Entertainment to review the
 2677  accountant’s submittal and report to the Office of Tourism,
 2678  Trade, and Economic Development the final verified amount of
 2679  actual qualified expenditures made by the certified production.
 2680         2. The Office of Tourism, Trade, and Economic Development
 2681  shall determine and approve the final tax credit award amount to
 2682  each certified applicant based on the final verified amount of
 2683  actual qualified expenditures and shall notify the executive
 2684  director of the Department of Revenue in writing that the
 2685  certified production has met the requirements of the incentive
 2686  program and of the final amount of the tax credit award. The
 2687  final tax credit award amount may not exceed the maximum tax
 2688  credit award amount certified under paragraph (d).
 2689         (g) Promoting Florida.—The Office of Film and Entertainment
 2690  shall ensure that, as a condition of receiving a tax credit
 2691  under this section, marketing materials promoting this state as
 2692  a tourist destination or film and entertainment production
 2693  destination are included, when appropriate, at no cost to the
 2694  state, which must, at a minimum, include placement of a “Filmed
 2695  in Florida” or “Produced in Florida” logo in the opening credits
 2696  and end credits and on all packaging material and hard media,
 2697  unless prohibited by licensing or other contractual obligations.
 2698  The size and placement of such logo shall be commensurate to
 2699  other logos used. If no logos are used, the statement “Filmed in
 2700  Florida using Florida’s Entertainment Industry Financial
 2701  Incentive,” or a similar statement approved by the Office of
 2702  Film and Entertainment, shall be used. The Office of Film and
 2703  Entertainment shall provide a logo and supply it for the
 2704  purposes specified in this paragraph.
 2705         (4) TAX CREDIT ELIGIBILITY; TAX CREDIT AWARDS; QUEUES;
 2706  ELECTION AND DISTRIBUTION; CARRYFORWARD; CONSOLIDATED RETURNS;
 2707  PARTNERSHIP AND NONCORPORATE DISTRIBUTIONS; MERGERS AND
 2708  ACQUISITIONS.—
 2709         (a) Priority for tax credit award.—The priority of a
 2710  qualified production for tax credit awards must be determined on
 2711  a first-come, first-served basis within its appropriate queue.
 2712  Each qualified production must be placed into the appropriate
 2713  queue and is subject to the requirements of that queue.
 2714         (b) Tax credit eligibility.
 2715         1. General production queue.—Ninety-four percent of tax
 2716  credits authorized in any state fiscal year must be dedicated to
 2717  the general production queue. The general production queue
 2718  consists of all qualified productions other than those eligible
 2719  for the commercial and music video queue or the independent
 2720  production queue. A qualified production that demonstrates a
 2721  minimum of $625,000 in qualified expenditures is eligible for
 2722  tax credits equal to 20 percent of its actual qualified
 2723  expenditures, up to a maximum of $8 million. A qualified
 2724  production that incurs qualified expenditures during multiple
 2725  state fiscal years may combine those expenditures to satisfy the
 2726  $625,000 minimum threshold.
 2727         a. An off-season certified production that is a feature
 2728  film, independent film, or television series or pilot is
 2729  eligible for an additional 5-percent tax credit on actual
 2730  qualified expenditures. An off-season certified production that
 2731  does not complete 75 percent of principal photography due to a
 2732  disruption caused by a hurricane or tropical storm may not be
 2733  disqualified from eligibility for the additional 5-percent
 2734  credit as a result of the disruption.
 2735         b. A qualified high-impact television series shall be
 2736  allowed first position in this queue for tax credit awards not
 2737  yet certified.
 2738         2. Commercial and music video queue.—Three percent of tax
 2739  credits authorized in any state fiscal year must be dedicated to
 2740  the commercial and music video queue. A qualified production
 2741  company that produces national or regional commercials or music
 2742  videos may be eligible for a tax credit award if it demonstrates
 2743  a minimum of $100,000 in qualified expenditures per national or
 2744  regional commercial or music video and exceeds a combined
 2745  threshold of $500,000 after combining actual qualified
 2746  expenditures from qualified commercials and music videos during
 2747  a single state fiscal year. After a qualified production company
 2748  that produces commercials, music videos, or both reaches the
 2749  threshold of $500,000, it is eligible to apply for certification
 2750  for a tax credit award. The maximum credit award shall be equal
 2751  to 20 percent of its actual qualified expenditures up to a
 2752  maximum of $500,000. If there is a surplus at the end of a
 2753  fiscal year after the Office of Film and Entertainment certifies
 2754  and determines the tax credits for all qualified commercial and
 2755  video projects, such surplus tax credits shall be carried
 2756  forward to the following fiscal year and be available to any
 2757  eligible qualified productions under the general production
 2758  queue.
 2759         3. Independent production queue.—Three percent of tax
 2760  credits authorized in any state fiscal year must be dedicated to
 2761  the independent production queue. An independent Florida film or
 2762  digital media project that meets the criteria of this
 2763  subparagraph and demonstrates a minimum of $100,000, but not
 2764  more than $625,000, in total qualified expenditures is eligible
 2765  for tax credits equal to 20 percent of its actual qualified
 2766  expenditures. To qualify for this tax credit, a qualified
 2767  production must:
 2768         a. Be planned as a feature film or documentary of at least
 2769  70 minutes in length or be a digital media project.
 2770         b. Employ legal residents of this state in at least two of
 2771  the following key positions: writer, director, producer, star,
 2772  or composer; or, in the case of a digital media project, employ
 2773  legal residents of this state in at least two positions
 2774  functionally equivalent to the positions of writer, director,
 2775  producer, star, or composer.
 2776         4. Family-friendly productions.—A certified production
 2777  determined by the Commissioner of Film and Entertainment, with
 2778  the advice of the Florida Film and Entertainment Advisory
 2779  Council, to be family-friendly, based on the review of the
 2780  script and the review of the final release version, is eligible
 2781  for an additional tax credit equal to 5 percent of its actual
 2782  qualified expenditures. Family-friendly productions are those
 2783  that have cross-generational appeal; would be considered
 2784  suitable for viewing by children age 5 or older; are appropriate
 2785  in theme, content, and language for a broad family audience;
 2786  embody a responsible resolution of issues; and do not exhibit or
 2787  imply any act of smoking, sex, nudity, gratuitous violence, or
 2788  vulgar or profane language.
 2789         (c) Withdrawal of tax credit eligibility.—A qualified or
 2790  certified production must continue on a reasonable schedule,
 2791  which means beginning principal photography, or, in the case of
 2792  a digital media project, the start date of the production, in
 2793  this state no more than 45 calendar days before or after the
 2794  date provided in the production’s program application. The
 2795  Office of Tourism, Trade, and Economic Development shall
 2796  withdraw the eligibility of a qualified or certified production
 2797  that does not continue on a reasonable schedule.
 2798         (d) Election and distribution of tax credits.
 2799         1. A certified production company receiving a tax credit
 2800  award under this section shall, at the time the credit is
 2801  awarded by the Office of Tourism, Trade, and Economic
 2802  Development after production is completed and all requirements
 2803  to receive a credit award have been met, make an irrevocable
 2804  election to apply the credit against taxes due under chapter
 2805  220, against taxes collected or accrued under chapter 212,
 2806  except that the credit authorized under this section may not be
 2807  applied against discretionary sales surtaxes authorized under s.
 2808  212.055, or against a stated combination of the two taxes. The
 2809  election is binding upon any distributee, successor, transferee,
 2810  or purchaser. The Office of Tourism, Trade, and Economic
 2811  Development shall notify the Department of Revenue of any
 2812  election made pursuant to this paragraph.
 2813         2. For the fiscal years beginning July 1, 2010, and ending
 2814  June 30, 2015, a qualified production company is eligible for
 2815  tax credits against its sales and use tax liabilities and
 2816  corporate income tax liabilities as provided in this section.
 2817  However, tax credits awarded under this section may not be
 2818  claimed against sales and use tax liabilities or corporate
 2819  income tax liabilities for any tax period beginning before July
 2820  1, 2011, regardless of when the credits are applied for or
 2821  awarded.
 2822         (e) Tax credit carryforward.—If the certified production
 2823  company cannot use the entire tax credit in the taxable year or
 2824  reporting period in which the credit is awarded, any excess
 2825  amount may be carried forward to a succeeding taxable year or
 2826  reporting period. A tax credit applied against taxes imposed
 2827  under chapter 212 may be carried forward for a maximum of 5
 2828  years after the date the credit is awarded. A tax credit applied
 2829  against taxes imposed under chapter 220 may be carried forward
 2830  for a maximum of 5 years after the date the credit is awarded,
 2831  after which the credit expires and may not be used.
 2832         (f) Consolidated returns.—A certified production company
 2833  that files a Florida consolidated return as a member of an
 2834  affiliated group under s. 220.131(1) may be allowed the credit
 2835  on a consolidated return basis up to the amount of the tax
 2836  imposed upon the consolidated group under chapter 220.
 2837         (g) Partnership and noncorporate distributions.—A qualified
 2838  production company that is not a corporation as defined in s.
 2839  220.03 may elect to distribute tax credits awarded under this
 2840  section to its partners or members in proportion to their
 2841  respective distributive income or loss in the taxable fiscal
 2842  year in which the tax credits were awarded.
 2843         (h) Mergers or acquisitions.—Tax credits available under
 2844  this section to a certified production company may succeed to a
 2845  surviving or acquiring entity subject to the same conditions and
 2846  limitations as described in this section; however, they may not
 2847  be transferred again by the surviving or acquiring entity.
 2848         (5) TRANSFER OF TAX CREDITS.—
 2849         (a) Authorization.—Upon application to the Office of Film
 2850  and Entertainment and approval by the Office of Tourism, Trade,
 2851  and Economic Development, a certified production company, or a
 2852  partner or member that has received a distribution under
 2853  paragraph (4)(g), may elect to transfer, in whole or in part,
 2854  any unused credit amount granted under this section. An election
 2855  to transfer any unused tax credit amount under chapter 212 or
 2856  chapter 220 must be made no later than 5 years after the date
 2857  the credit is awarded, after which period the credit expires and
 2858  may not be used. The Office of Tourism, Trade, and Economic
 2859  Development shall notify the Department of Revenue of the
 2860  election and transfer.
 2861         (b) Number of transfers permitted.—A certified production
 2862  company that elects to apply a credit amount against taxes
 2863  remitted under chapter 212 is permitted a one-time transfer of
 2864  unused credits to one transferee. The credit against sales tax
 2865  is available to the transferee only through a refund of
 2866  previously paid taxes pursuant to s. 212.08(5)(g). A certified
 2867  production company that elects to apply a credit amount against
 2868  taxes due under chapter 220 is permitted a one-time transfer of
 2869  unused credits to no more than four transferees, and such
 2870  transfers must occur in the same taxable year.
 2871         (c) Transferee rights and limitations.—The transferee is
 2872  subject to the same rights and limitations as the certified
 2873  production company awarded the tax credit, except that the
 2874  transferee may not sell or otherwise transfer the tax credit.
 2875         (d) Rulemaking.—The Department of Revenue may adopt rules
 2876  to administer this subsection, as provided in subsection (7).
 2877         (6) ANNUAL ALLOCATION OF TAX CREDITS.—
 2878         (a) The aggregate amount of the tax credits that may be
 2879  certified pursuant to paragraph (3)(d) may not exceed $20
 2880  million per fiscal year.
 2881         (b) Any portion of the maximum amount of tax credits
 2882  established per fiscal year in paragraph (a) that is not
 2883  certified as of the end of a fiscal year shall be carried
 2884  forward and made available for certification during the
 2885  following two fiscal years in addition to the amounts available
 2886  for certification under paragraph (a) for those fiscal years.
 2887         (c) Upon approval of the final tax credit award amount
 2888  pursuant to subparagraph (3)(f)2., an amount equal to the
 2889  difference between the maximum tax credit award amount
 2890  previously certified under paragraph (3)(d) and the approved
 2891  final tax credit award amount shall immediately be available for
 2892  recertification during the current and following fiscal years in
 2893  addition to the amounts available for certification under
 2894  paragraph (a) for those fiscal years. Credit amounts are
 2895  available for recertification only once under this paragraph.
 2896         (d) If, during a fiscal year, the total amount of credits
 2897  applied for, pursuant to paragraph (3)(a), exceeds the amount of
 2898  credits available for certification in that fiscal year, such
 2899  excess shall be treated as having been applied for on the first
 2900  day of the next fiscal year in which credits remain available
 2901  for certification.
 2902         (7) RULES, POLICIES, AND PROCEDURES.—
 2903         (a) The Office of Tourism, Trade, and Economic Development
 2904  may adopt rules pursuant to ss. 120.536(1) and 120.54 and
 2905  develop policies and procedures to implement and administer this
 2906  section, including, but not limited to, rules specifying
 2907  requirements for the application and approval process, records
 2908  required for substantiation for tax credits, procedures for
 2909  making the election in paragraph (4)(d), the manner and form of
 2910  documentation required to claim tax credits awarded or
 2911  transferred under this section, and marketing requirements for
 2912  tax credit recipients.
 2913         (b) The Department of Revenue may adopt rules pursuant to
 2914  ss. 120.536(1) and 120.54 to administer this section, including
 2915  rules governing the examination and audit procedures required to
 2916  administer this section and the manner and form of documentation
 2917  required to claim tax credits awarded or transferred under this
 2918  section.
 2919         (8) AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX
 2920  CREDITS; FRAUDULENT CLAIMS.—
 2921         (a) Audit authority.—The Department of Revenue may conduct
 2922  examinations and audits as provided in s. 213.34 to verify that
 2923  tax credits under this section are received, transferred, and
 2924  applied according to the requirements of this section. If the
 2925  Department of Revenue determines that tax credits are not
 2926  received, transferred, or applied as required by this section,
 2927  it may, in addition to the remedies provided in this subsection,
 2928  pursue recovery of such funds pursuant to the laws and rules
 2929  governing the assessment of taxes.
 2930         (b) Revocation of tax credits.—The Office of Tourism,
 2931  Trade, and Economic Development may revoke or modify any written
 2932  decision qualifying, certifying, or otherwise granting
 2933  eligibility for tax credits under this section if it is
 2934  discovered that the tax credit applicant submitted any false
 2935  statement, representation, or certification in any application,
 2936  record, report, plan, or other document filed in an attempt to
 2937  receive tax credits under this section. The Office of Tourism,
 2938  Trade, and Economic Development shall immediately notify the
 2939  Department of Revenue of any revoked or modified orders
 2940  affecting previously granted tax credits. Additionally, the
 2941  applicant must notify the Department of Revenue of any change in
 2942  its tax credit claimed.
 2943         (c) Forfeiture of tax credits.—A determination by the
 2944  Department of Revenue, as a result of an audit or examination by
 2945  the Department of Revenue or from information received from the
 2946  Office of Film and Entertainment, that an applicant received tax
 2947  credits pursuant to this section to which the applicant was not
 2948  entitled is grounds for forfeiture of previously claimed and
 2949  received tax credits. The applicant is responsible for returning
 2950  forfeited tax credits to the Department of Revenue, and such
 2951  funds shall be paid into the General Revenue Fund of the state.
 2952  Tax credits purchased in good faith are not subject to
 2953  forfeiture unless the transferee submitted fraudulent
 2954  information in the purchase or failed to meet the requirements
 2955  in subsection (5).
 2956         (d) Fraudulent claims.—Any applicant that submits
 2957  fraudulent information under this section is liable for
 2958  reimbursement of the reasonable costs and fees associated with
 2959  the review, processing, investigation, and prosecution of the
 2960  fraudulent claim. An applicant that obtains a credit payment
 2961  under this section through a claim that is fraudulent is liable
 2962  for reimbursement of the credit amount plus a penalty in an
 2963  amount double the credit amount. The penalty is in addition to
 2964  any criminal penalty to which the applicant is liable for the
 2965  same acts. The applicant is also liable for costs and fees
 2966  incurred by the state in investigating and prosecuting the
 2967  fraudulent claim.
 2968         (9) ANNUAL REPORT.—Each October 1, the Office of Film and
 2969  Entertainment shall provide an annual report for the previous
 2970  fiscal year to the Governor, the President of the Senate, and
 2971  the Speaker of the House of Representatives which outlines the
 2972  return on investment and economic benefits to the state.
 2973         (10) REPEAL.—This section is repealed July 1, 2015, except
 2974  that the tax credit carryforward provided in this section shall
 2975  continue to be valid for the period specified.
 2976         Section 20. Effective July 1, 2010, subsection (5) of
 2977  section 288.1258, Florida Statutes, is amended to read:
 2978         288.1258 Entertainment industry qualified production
 2979  companies; application procedure; categories; duties of the
 2980  Department of Revenue; records and reports.—
 2981         (5) RELATIONSHIP OF TAX EXEMPTIONS AND INCENTIVES TO
 2982  INDUSTRY GROWTH; REPORT TO THE LEGISLATURE.—The Office of Film
 2983  and Entertainment shall keep annual records from the information
 2984  provided on taxpayer applications for tax exemption certificates
 2985  beginning January 1, 2001. These records shall reflect a ratio
 2986  percentage comparison of the annual amount of funds exempted
 2987  sales and use tax exemptions under this section and incentives
 2988  awarded pursuant to s. 288.1284 to the estimated amount of funds
 2989  expended by certified productions, including productions that
 2990  received incentives pursuant to s. 288.1254 in relation to
 2991  entertainment industry products. These records also shall
 2992  reflect a separate ratio of the annual amount of sales and use
 2993  tax exemptions under this section, plus the incentives awarded
 2994  pursuant to s. 288.1254 to the estimated amount of funds
 2995  expended by certified productions. In addition, the office shall
 2996  maintain data showing annual growth in Florida-based
 2997  entertainment industry companies and entertainment industry
 2998  employment and wages. The Office of Film and Entertainment shall
 2999  report this information to the Legislature by no later than
 3000  December 1 of each year.
 3001         Section 21. Effective July 1, 2010, section 288.9552,
 3002  Florida Statutes, is created to read:
 3003         288.9552Florida Research Commercialization Matching Grant
 3004  Program.—
 3005         (1)PURPOSE; GOALS AND OBJECTIVES; CREATION OF PROGRAM.—
 3006         (a)The purpose of the Florida Research Commercialization
 3007  Matching Grant Program is to increase the amount of federal
 3008  funding to this state which will produce the kind of distinctive
 3009  technologies that drive today’s knowledge-based economy. By
 3010  leveraging federal, state, and private-sector resources, the
 3011  Legislature intends that program accelerate the innovation
 3012  process and more efficiently transform research results into
 3013  products in the marketplace.
 3014         (b)The matching grant program is specifically intended to
 3015  be a catalyst for small or startup companies that can take
 3016  advantage of federal and state partnerships in order to
 3017  accelerate their growth and market penetration by helping them
 3018  to overcome the funding gap faced by many small companies that
 3019  are based in this state. Specific goals and objectives of the
 3020  program include:
 3021         1.Increasing the amount of federal research moneys
 3022  received by small businesses in this state through awards from
 3023  the Small Business Innovation Research Program and the Small
 3024  Business Technology Transfer Program of the Office of Technology
 3025  of the United States Small Business Administration.
 3026         2.Accelerating the entry of new technology-based products
 3027  into the marketplace.
 3028         3.Producing additional technology-based jobs for the
 3029  state.
 3030         4.Providing leveraged resources to increase the
 3031  effectiveness and success of applicants’ projects.
 3032         5.Speeding commercialization of promising technologies.
 3033         6.Encouraging the establishment and growth of high
 3034  quality, advanced technology firms in the state.
 3035         7.Accelerating the rate of investment and enhancing the
 3036  state’s investment infrastructure.
 3037         (c)The Florida Research Commercialization Matching Grant
 3038  Program is created for the purpose of accomplishing the goals
 3039  and objectives specified in this section.
 3040         (2)ADMINISTRATION.—The Florida Institute for the
 3041  Commercialization of Public Research shall develop programmatic
 3042  policy, ensure statewide applicability of the matching grant
 3043  program, establish criteria for grant awards, approve grant
 3044  awards, and review program progress and results.
 3045         (3)ELIGIBILITY GUIDELINES.—A qualified applicant must:
 3046         (a)Be a business entity that is registered with the
 3047  Secretary of State to operate in this state. The qualified
 3048  applicant must also have its primary office and a majority of
 3049  its employees domiciled in Florida, and its principal research
 3050  activities must be conducted in the state.
 3051         (b)Be a small company for which a state matching grant is
 3052  necessary for project development and implementation.
 3053         (c)Have received a Phase I award under the federal Small
 3054  Business Innovation Research Program or Small Business
 3055  Technology Transfer Program and have received an invitation to
 3056  submit an application for a Phase II award. If a Phase II award
 3057  has already been issued, the end date of the federal award must
 3058  be identified and justification must be provided as to how these
 3059  additional funds will enhance, not supplant, the existing award.
 3060         (d)Use federal, local, and private resources to the
 3061  maximum extent possible. Total project funding shall demonstrate
 3062  that:
 3063         1.Private-sector investments offset the total cost of the
 3064  project; and
 3065         2.At least 75 percent of the project’s total funding is
 3066  from sources other than the state grant.
 3067         (e)Conduct the project funded by the matching grant
 3068  program in this state.
 3069         (4)PROGRAM ADMINISTRATOR.—Subject to appropriations, the
 3070  Florida Institute for the Commercialization of Public Research
 3071  shall serve as program administrator. The institute may contract
 3072  for the performance of a technology review and related functions
 3073  with a third party. Not more than 5 percent of a legislative
 3074  appropriation may be used for administrative purposes. The
 3075  responsibilities of the program administrator include, but are
 3076  not limited to:
 3077         (a)Coordinating and supporting the grant review, approval,
 3078  and contracting activities;
 3079         (b)Administering the grant-selection process, including,
 3080  but not limited to, issuing open-call requests for grant
 3081  applications and receiving, reviewing, and processing grant
 3082  applications;
 3083         (c)Serving as grant contract manager for recipients of a
 3084  matching grant;
 3085         (d)Reporting program progress and results; and
 3086         (e)Establishing a mechanism by which information regarding
 3087  grant projects may be made available to facilitate additional
 3088  investment by individual investors, investment for early start
 3089  up costs, or venture capital investment.
 3090         (5) APPLICATION REVIEW.—An application for a matching grant
 3091  award must be reviewed and approved or denied within 45 days
 3092  after receipt.
 3093         (6)FIDUCIARY.—The institute shall award a grant to a
 3094  qualified applicant if:
 3095         (a)The qualified applicant demonstrates that it has
 3096  obtained a Phase II award under the federal Small Business
 3097  Innovation Research Program or Small Business Technology
 3098  Transfer Program; and
 3099         (b)The qualified applicant executes a performance contract
 3100  with the institute.
 3101  
 3102  The institute shall release the grant to a qualified applicant
 3103  upon completion of all contract requirements.
 3104         (7)AWARDS.—The matching grant program may make one-time
 3105  awards of up to $250,000 per project to a qualified applicant.
 3106         (8) REPORTING.—Beginning December 1, 2011, and annually
 3107  thereafter, the institute shall transmit a report relating to
 3108  the grants awarded under the program to the Governor, the
 3109  President of the Senate, and the Speaker of the House of
 3110  Representatives for the previous fiscal year.
 3111         Section 22. Effective July 1, 2010, section 290.00677,
 3112  Florida Statutes, is amended to read:
 3113         290.00677 Rural enterprise zones; special qualifications.—
 3114         (1) Notwithstanding the enterprise zone residency
 3115  requirements set out in s. 212.096(1)(c), eligible businesses as
 3116  defined by s. 212.096(1)(a), located in rural enterprise zones
 3117  as defined by s. 290.004, may receive the basic minimum credit
 3118  provided under s. 212.096 for creating a new job and hiring a
 3119  person residing within the jurisdiction of a rural community
 3120  county, as defined by s. 288.106(2) s. 288.106(1)(r). All other
 3121  provisions of s. 212.096, including, but not limited to, those
 3122  relating to the award of enhanced credits, apply to such
 3123  businesses.
 3124         (2) Notwithstanding the enterprise zone residency
 3125  requirements set out in s. 220.03(1)(q), businesses as defined
 3126  by s. 220.03(1)(c), located in rural enterprise zones as defined
 3127  in s. 290.004, may receive the basic minimum credit provided
 3128  under s. 220.181 for creating a new job and hiring a person
 3129  residing within the jurisdiction of a rural community county, as
 3130  defined by s. 288.106(2) s. 288.106(1)(r). All other provisions
 3131  of s. 220.181, including, but not limited to, those relating to
 3132  the award of enhanced credits apply to such businesses.
 3133         Section 23. Effective July 1, 2010, section 373.441,
 3134  Florida Statutes, is amended to read:
 3135         373.441 Role of counties, municipalities, and local
 3136  pollution control programs in permit processing; delegation.—
 3137         (1) The department in consultation with the water
 3138  management districts shall, by December 1, 1994, adopt rules to
 3139  guide the participation of counties, municipalities, and local
 3140  pollution control programs in an efficient, streamlined
 3141  permitting system. Such rules must shall seek to increase
 3142  governmental efficiency, shall maintain environmental standards,
 3143  and shall include consideration of the following:
 3144         (a) Provisions under which the environmental resource
 3145  permit program are shall be delegated, upon approval of the
 3146  department and the appropriate water management districts, only
 3147  to a county, municipality, or local pollution control program
 3148  that which has the financial, technical, and administrative
 3149  capabilities and desire to implement and enforce the program;
 3150         (b) Provisions under which a locally delegated permit
 3151  program may have stricter environmental standards than state
 3152  standards;
 3153         (c) Provisions for identifying and reconciling any
 3154  duplicative permitting by January 1, 1995;
 3155         (d) Provisions for timely and cost-efficient notification
 3156  by the reviewing agency of permit applications, and permit
 3157  requirements, to counties, municipalities, local pollution
 3158  control programs, the department, or water management districts,
 3159  as appropriate;
 3160         (e) Provisions for ensuring the consistency of permit
 3161  applications with local comprehensive plans;
 3162         (f) Provisions for the partial delegation of the
 3163  environmental resource permit program to counties,
 3164  municipalities, or local pollution control programs, and
 3165  standards and criteria to be employed in the implementation of
 3166  such delegation by counties, municipalities, and local pollution
 3167  control programs;
 3168         (g) Special provisions under which the environmental
 3169  resource permit program may be delegated to counties having with
 3170  populations of 75,000 or fewer less, or municipalities with, or
 3171  local pollution control programs serving, populations of 50,000
 3172  or fewer less; and
 3173         (h) Provisions for the applicability of chapter 120 to
 3174  local government programs when the environmental resource permit
 3175  program is delegated to counties, municipalities, or local
 3176  pollution control programs; and
 3177         (i)Provisions for a local government to petition the
 3178  Governor and Cabinet for the review of a request for a
 3179  delegation of authority which has not been approved or denied
 3180  within 1 year after being initiated.
 3181         (2)Any denial by the department of a local government’s
 3182  request for a delegation of authority must provide specific
 3183  detail of those statutory or rule provisions that were not
 3184  satisfied. Such detail shall also include specific actions that
 3185  can be taken in order to allow for the delegation of authority.
 3186  A local government, upon being denied a request for a delegation
 3187  of authority, may petition the Governor and Cabinet for a review
 3188  of the request. The Governor and Cabinet may reverse the
 3189  decision of the department and may provide any necessary
 3190  conditions to allow the delegation of authority to occur.
 3191         (3) Delegation of authority shall be approved if the local
 3192  government meets the requirements set forth in rule 62-344,
 3193  Florida Administrative Code. This section does not require a
 3194  local government to seek delegation of the environmental
 3195  resource permit program.
 3196         (4)(2) Nothing in this section affects or modifies land
 3197  development regulations adopted by a local government to
 3198  implement its comprehensive plan pursuant to chapter 163.
 3199         (5)(3) The department shall review environmental resource
 3200  permit applications for electrical distribution and transmission
 3201  lines and other facilities related to the production,
 3202  transmission, and distribution of electricity which are not
 3203  certified under ss. 403.52-403.5365, the Florida Electric
 3204  Transmission Line Siting Act, regulated under this part.
 3205         Section 24. Effective July 1, 2010, subsection (41) is
 3206  added to section 403.061, Florida Statutes, to read:
 3207         403.061 Department; powers and duties.—The department shall
 3208  have the power and the duty to control and prohibit pollution of
 3209  air and water in accordance with the law and rules adopted and
 3210  promulgated by it and, for this purpose, to:
 3211         (41) Expand the use of online self-certification for
 3212  appropriate exemptions and general permits issued by the
 3213  department or the water management districts if such expansion
 3214  is economically feasible. Notwithstanding any other provisions
 3215  of law, a local government may not specify the method or form
 3216  for documenting that a project qualifies for an exemption or
 3217  meets the requirements for a permit under chapter 161, chapter
 3218  253, chapter 373, or this chapter. This preclusion of local
 3219  government authority extends to Internet-based department
 3220  programs that provide for self-certification.
 3221  
 3222  The department shall implement such programs in conjunction with
 3223  its other powers and duties and shall place special emphasis on
 3224  reducing and eliminating contamination that presents a threat to
 3225  humans, animals or plants, or to the environment.
 3226         Section 25. The Office of Program Policy Analysis and
 3227  Government Accountability shall review and evaluate the Florida
 3228  Enterprise Zone Program in ss. 290.001-290.014, Florida
 3229  Statutes, over the 2010 interim, and submit a report of its
 3230  findings and recommendations to the Governor, the President of
 3231  the Senate, and the Speaker of the House of Representatives by
 3232  January 11, 2011. The review shall include, but need not be
 3233  limited to: how the program has changed over the years since it
 3234  was created; whether the program is effectively and efficiently
 3235  addressing the issues that precipitated its creation; the direct
 3236  and indirect costs of the program to the state and local
 3237  governments that participate; whether the program’s tax
 3238  incentives are effectively designed to benefit economically
 3239  distressed or high-poverty areas and their residents and
 3240  business owners; and whether the application, review, and
 3241  approval processes are transparent, effective, and efficient.
 3242         Section 26. Funds in Specific Appropriation 2649 of chapter
 3243  2008-152, Laws of Florida, for Space and Aerospace
 3244  Infrastructure to make improvements to Launch Complex 36 on the
 3245  45th Space Wing property may also be used for improvements to
 3246  other launch complexes and space transportation facilities in
 3247  order to attract new space vehicle testing and launch businesses
 3248  to the state; to address intermodal requirements and impacts of
 3249  the launch ranges, spaceports, and other space transportation
 3250  facilities; to advance aerospace technology to meet the current
 3251  and future needs of the United States commercial space
 3252  transportation industry; and to assist in the development of
 3253  joint-use facilities and technology that support aviation and
 3254  aerospace operations, including high-altitude and suborbital
 3255  flights and range technology development.
 3256         Section 27. Effective July 1, 2010, the following
 3257  appropriations for the 2010-2011 state fiscal year are
 3258  authorized:
 3259         (1)To the Office of Tourism, Trade, and Economic
 3260  Development within the Office of the Governor, the sum of
 3261  $3,839,943 in nonrecurring funds from the General Revenue Fund
 3262  to fund the operations of Space Florida.
 3263         (2)To the Space Business Investment and Financial Services
 3264  Trust Fund, the sum of $10 million in nonrecurring funds from
 3265  the General Revenue Fund. Notwithstanding s. 216.301 and
 3266  pursuant to s. 216.351, any remaining funds from this
 3267  appropriation as of June 30, 2011, shall remain in the trust
 3268  fund and be available for carrying out the purpose of the trust
 3269  fund.
 3270         (3)To the Office of Tourism, Trade, and Economic
 3271  Development within the Office of the Governor, the sum of $3
 3272  million in nonrecurring general revenue for the exclusive
 3273  purpose of providing targeted-business-development support
 3274  services and business recruitment through Space Florida.
 3275  Activities and services may include securing federal programs
 3276  and processes, identifying and securing new contract and grant
 3277  opportunities for Florida businesses, assisting businesses in
 3278  establishing operations, securing necessary qualifications and
 3279  approvals, obtaining capital, and engaging company and federal
 3280  officials to site new program elements including research,
 3281  design, testing, and manufacturing work packages in Florida.
 3282  Emphasis will be placed on assisting small- to medium-sized
 3283  businesses on a statewide basis. These funds may not be used for
 3284  administrative or operational costs of Space Florida.
 3285         (4)To the Office of Tourism, Trade and Economic
 3286  Development within the Office of the Governor, the sum of $3.2
 3287  million in nonrecurring general revenue exclusively for Space
 3288  Florida to retrain workers as the result of the retirement of
 3289  the Space Shuttle Program.
 3290         Section 28. (1)The Legislature finds that it is in the
 3291  best interests of the state to identify surplus properties and
 3292  dispose of properties owned by the state which are unnecessary
 3293  to achieving the state’s responsibilities, which may cost more
 3294  to maintain than the revenue generated, and which serve no
 3295  public purpose.
 3296         (2)On or before July 1, 2010, and annually thereafter, all
 3297  state agencies owning or operating state-owned real property
 3298  shall submit inventory data to the Department of Environmental
 3299  Protection in a format as prescribed by the department.
 3300         (3)By October 1, 2010, and annually thereafter, the
 3301  Department of Environmental Protection shall submit to the
 3302  Governor, the President of the Senate, and the Speaker of the
 3303  House of Representatives a report that lists state-owned real
 3304  property recommended for disposition.
 3305         (4)Consistent with federal law and any bond covenants, the
 3306  proceeds of the sale of real property under this section shall
 3307  be deposited in the General Revenue Fund to be used, to the
 3308  extent practical, for activities supporting economic development
 3309  or as directed by the Legislature.
 3310         Section 29. Before the 2013 Regular Session of the
 3311  Legislature, the Office of Program Policy Analysis and
 3312  Government Accountability shall conduct a review and evaluation
 3313  of the effectiveness and viability of the Florida Research
 3314  Commercialization Matching Grant Program. The office shall
 3315  specifically evaluate the use of federal grants and private
 3316  investment and the creation of new businesses and jobs. The
 3317  office shall also recommend outcome measures for further
 3318  evaluation of the program. The office shall submit a report of
 3319  its findings and recommendations to the Governor, the President
 3320  of the Senate, and the Speaker of the House of Representatives
 3321  by January 15, 2013.
 3322         Section 30.  The Legislature hereby reauthorizes the
 3323  following:
 3324         (1) Any exemption granted for any project for which an
 3325  application for development approval has been approved or filed
 3326  pursuant to s. 380.06, Florida Statutes, or for which a complete
 3327  development application or rescission request has been approved
 3328  or is pending, and the application or rescission process is
 3329  continuing in good faith, within a development that is located
 3330  within an area that qualified for an exemption under s. 380.06,
 3331  Florida Statutes, as amended by chapter 2009-96, Laws of
 3332  Florida.
 3333         (2) Any 2-year extension authorized and timely applied for
 3334  pursuant to section 14 of chapter 2009-96, Laws of Florida.
 3335         (3) Any amendment to a local comprehensive plan adopted
 3336  pursuant to s. 163.3184, Florida Statutes, as amended by chapter
 3337  2009-96, Laws of Florida, which authorizes and implements a
 3338  transportation concurrency exception area pursuant to s.
 3339  163.3180, Florida Statutes, as amended by chapter 2009-96, Laws
 3340  of Florida.
 3341         (4) This section is intended to be remedial in nature and
 3342  to reenact provisions of existing law. This act shall apply
 3343  retroactively to all actions addressed in this section and
 3344  therefore to any such actions pending as of the effective date
 3345  of this act.
 3346         Section 31. (1) Except as provided in subsection (4), a
 3347  development order issued by a local government, building permit,
 3348  permit issued by the Department of Environmental Protection, or
 3349  permit issued by a water management district pursuant to part IV
 3350  of chapter 373, Florida Statutes, which has an expiration date
 3351  from September 1, 2008, through January 1, 2012, is extended and
 3352  renewed for a period of 2 years following its previously
 3353  scheduled date of expiration. This 2-year extension also applies
 3354  to build-out dates including any extension of build-out date
 3355  that was granted previously under s. 380.06(19)(c), Florida
 3356  Statutes. This section does not prohibit conversion from the
 3357  construction phase to the operation phase upon completion of
 3358  construction. This extension is in addition to a 2-year permit
 3359  extension under s. 14 of chapter 2009-96, Laws of Florida.
 3360         (2)The commencement and completion dates for any required
 3361  mitigation associated with a phased construction project are
 3362  extended such that mitigation takes place in the same timeframe
 3363  relative to the phase as originally permitted.
 3364         (3)The holder of a valid permit or other authorization
 3365  that is eligible for the 2-year extension must notify the
 3366  authorizing agency in writing by December 31, 2010, identifying
 3367  the specific authorization for which the holder intends to use
 3368  the extension and the anticipated timeframe for acting on the
 3369  authorization.
 3370         (4)The extension provided for in subsection (1) does not
 3371  apply to:
 3372         (a) A permit or other authorization under any programmatic
 3373  or regional general permit issued by the Army Corps of
 3374  Engineers.
 3375         (b) A permit or other authorization held by an owner or
 3376  operator determined to be in significant noncompliance with the
 3377  conditions of the permit or authorization as established through
 3378  the issuance of a warning letter or notice of violation, the
 3379  initiation of formal enforcement, or other equivalent action by
 3380  the authorizing agency.
 3381         (c) A permit or other authorization, if granted an
 3382  extension that would delay or prevent compliance with a court
 3383  order.
 3384         (5) Permits extended under this section shall continue to
 3385  be governed by rules in effect at the time the permit was
 3386  issued, except if it can be demonstrated that the rules in
 3387  effect at the time the permit was issued would create an
 3388  immediate threat to public safety or health. This provision
 3389  applies to any modification of the plans, terms, and conditions
 3390  of the permit which lessens the environmental impact, except
 3391  that any such modification does not extend the time limit beyond
 3392  2 additional years.
 3393         (6) This section does not impair the authority of a county
 3394  or municipality to require the owner of a property that has
 3395  notified the county or municipality of the owner’s intention to
 3396  receive the extension of time granted by this section to
 3397  maintain and secure the property in a safe and sanitary
 3398  condition in compliance with applicable laws and ordinances.
 3399         Section 32. Section 47 of chapter 2009-82, Laws of Florida,
 3400  is amended to read:
 3401         Section 47. In order to implement Specific Appropriation
 3402  1570 of the 2009-2010 General Appropriations Act:
 3403         (1) The intent of the Legislature is to ensure that
 3404  residents of the state derive the maximum possible economic
 3405  benefit from the federal first-time homebuyer tax credit created
 3406  through The American Recovery and Reinvestment Act of 2009 by
 3407  providing subordinate down payment assistance loans to first
 3408  time homebuyers for owner-occupied primary residences which can
 3409  be repaid by the income tax refund the homebuyer is entitled to
 3410  under the First Time Homebuyer Credit. The state program shall
 3411  be called the “Florida Homebuyer Opportunity Program.”
 3412         (2) The Florida Housing Finance Corporation shall
 3413  administer the Florida Homebuyer Opportunity Program to optimize
 3414  eligibility for conventional, VA, USDA, FHA, and other loan
 3415  programs through the State Housing Initiatives Partnership
 3416  program in accordance with ss. 420.907-420.9079, Florida
 3417  Statutes, and the provisions of this section.
 3418         (3) Prior to December 1, 2009, or any later date
 3419  established by the Internal Revenue Service for such purchases,
 3420  counties and eligible municipalities receiving funds shall
 3421  expend the funds appropriated under Specific Appropriation 1570A
 3422  only to provide subordinate loans to prospective first-time
 3423  homebuyers under the Florida Homebuyer Opportunity Program
 3424  pursuant to this section, except that up to 10 percent of such
 3425  funds may be used to cover administrative expenses of the
 3426  counties and eligible municipalities to implement the Florida
 3427  Homebuyer Opportunity Program, and not more than .25 percent may
 3428  be used to compensate the Florida Housing Finance Corporation
 3429  for the expenses associated with compliance monitoring. The
 3430  funds appropriated under Specific Appropriation 1570A may not be
 3431  used for any other program currently existing under ss. 420.907
 3432  420.9079, Florida Statutes. Thereafter, the funds shall be
 3433  expended in accordance with ss. 420.907-420.9079, Florida
 3434  Statutes.
 3435         (4) Notwithstanding s. 420.9075, Florida Statutes, for
 3436  purposes of the Florida Homebuyer Opportunity Program, the
 3437  following exceptions shall apply:
 3438         (a) The maximum income limit shall be an adjusted gross
 3439  income of $75,000 for single taxpayer households or $150,000 for
 3440  joint-filing taxpayer households, which is equal to that
 3441  permitted by the American Recovery and Reinvestment Act of 2009;
 3442         (b) There is no requirement to reserve 30 percent of the
 3443  funds for awards to very-low-income persons or 30 percent of the
 3444  funds for awards to low-income persons;
 3445         (c) There is no requirement to expend 75 percent of funds
 3446  for construction, rehabilitation, or emergency repair; and
 3447         (d) The principal balance of the loans provided may not
 3448  exceed 10 percent of the purchase price or $8,000, whichever is
 3449  less.
 3450         (5) Funds shall be expended under a newly created strategy
 3451  in the local housing assistance plan to implement the Florida
 3452  Homebuyer Opportunity Program.
 3453         (6) The homebuyer shall be expected to use their federal
 3454  income tax refund to fully repay the loan. If the county or
 3455  eligible municipality receives repayment from the homebuyer
 3456  within 18 months after the closing date of the loan, the county
 3457  or eligible municipality shall waive all interest charges. A
 3458  homebuyer who fails to fully repay the loan within the earlier
 3459  of 18 months or 10 days after the receipt of their federal
 3460  income tax refund, shall be subject to repayment terms provided
 3461  in the local housing assistance plan, including penalties for
 3462  not using his or her refund for repayment. Penalties may not
 3463  exceed 10 percent of the loan amount and shall be included in
 3464  the loan agreement with the homebuyer.
 3465         (7) All funds repaid to a county or eligible municipality
 3466  shall be considered “program income” as defined in s.
 3467  420.9071(24), Florida Statutes.
 3468         (8) In order to maximize the effect of the funding, the
 3469  counties and eligible municipalities are encouraged to work with
 3470  private lenders to provide additional funds to support the
 3471  initiative. However, in all instances, the counties and eligible
 3472  municipalities shall make and hold the subordinate loan.
 3473         (9) This section expires July 1, 2011 2010.
 3474         Section 33. Preference to Florida residents.—
 3475         (1) Each contract for construction which is funded by state
 3476  funds must contain a provision requiring the contractor to give
 3477  preference to the employment of state residents in the
 3478  performance of the work on the project if state residents have
 3479  substantially equal qualifications to those of nonresidents. A
 3480  contract for construction funded by local funds may contain such
 3481  a provision.
 3482         (a) As used in this section, “substantially equal
 3483  qualifications” means the qualifications of two or more persons
 3484  among whom the employer cannot make a reasonable determination
 3485  that the qualifications held by one person are better suited for
 3486  the position than the qualifications held by the other parties.
 3487         (b) A contractor required to employ Florida residents must
 3488  contact the Agency for Workforce Innovation to post the
 3489  contractor’s employment needs in the state’s job bank system.
 3490         (2) No contract shall be let to any person refusing to
 3491  execute an agreement containing the aforementioned provisions.
 3492  However, in work involving the expenditure of federal aid funds,
 3493  this section may not be enforced in such a manner as to conflict
 3494  with or be contrary to federal law prescribing a labor
 3495  preference to honorably discharged soldiers, sailors, and
 3496  marines, or prohibiting as unlawful any other preference or
 3497  discrimination among the citizens of the United States.
 3498         Section 34. The sum of $10 million is appropriated from the
 3499  General Revenue Fund to the Florida Institute for the
 3500  Commercialization of Public Research for the 2010-2011 fiscal
 3501  year to fund the Phase I Florida Research Commercialization
 3502  Matching Grants authorized in s. 288.9552, Florida Statutes.
 3503         Section 35. Subject to an appropriation by the Legislature,
 3504  funds shall be made available to the Board of Governors of the
 3505  State University System from the General Revenue Fund solely to
 3506  provide early stage seed-capital funding to proposals applying
 3507  for the State University Research Commercialization Assistance
 3508  Grant Program created by s. 2 of chapter 2007-189, Laws of
 3509  Florida. Funds must be disbursed by the Board of Governors
 3510  pursuant to grant agreements and contracts by the Florida
 3511  Technology, Research, and Scholarship Board.
 3512         Section 36. The sum of $5 million in nonrecurring general
 3513  revenue shall be provided to the Florida Export Finance
 3514  Corporation for the purpose of capitalizing a self-sustaining
 3515  cash collateral fund to be available to lenders participating in
 3516  the corporation’s existing loan guarantee program. The cash
 3517  collateral fund must complement the corporation’s existing loan
 3518  and loan guarantee programs and otherwise comply with the
 3519  requirements of part V of chapter 288, Florida Statutes.
 3520         Section 37. The Legislature finds that this act fulfills an
 3521  important state interest.
 3522         Section 38. If any provision of this act or the application
 3523  thereof to any person or circumstance is held invalid, the
 3524  invalidity does not affect other provisions or applications of
 3525  this act which can be given effect without the invalid provision
 3526  or application, and to this end the provisions of this act are
 3527  severable.
 3528         Section 39. Except as otherwise expressly provided in this
 3529  act, this act shall take effect upon becoming a law.

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