¹290.00677  Rural enterprise zones; special qualifications.--

(1)  Notwithstanding the enterprise zone residency requirements set out in s. 212.096(1)(c), eligible businesses as defined by s. 212.096(1)(a), located in rural enterprise zones as defined by s. 290.004, may receive the basic minimum credit provided under s. 212.096 for creating a new job and hiring a person residing within the jurisdiction of a rural county, as defined by s. 288.106(1)(r). All other provisions of s. 212.096, including, but not limited to, those relating to the award of enhanced credits, apply to such businesses.

(2)  Notwithstanding the enterprise zone residency requirements set out in s. 220.03(1)(q), businesses as defined by s. 220.03(1)(c), located in rural enterprise zones as defined in s. 290.004, may receive the basic minimum credit provided under s. 220.181 for creating a new job and hiring a person residing within the jurisdiction of a rural county, as defined by s. 288.106(1)(r). All other provisions of s. 220.181, including, but not limited to, those relating to the award of enhanced credits apply to such businesses.

History.--s. 21, ch. 2001-201; s. 46, ch. 2002-218; s. 11, ch. 2005-287.

¹Note.--Repealed December 31, 2015, by s. 11, ch. 2005-287.