Subject


The subject area to be addressed is eligibility requirements for the Enterprise Zone Program and the Florida Neighborhood Revitalization Program incentives, and records and documentation necessary to claim those incentives. This is a rule development workshop at which participation and information regarding Enterprise Zone and Florida Neighborhood Revitalization Programs is encouraged. This rule development workshop will assist the Department in understanding issues related to these Programs. Persons are encouraged to participate in the rule development workshop and to submit written comments for the following issues: 1. Enterprise Zone Jobs Sales Tax Credit • Criteria to determine when new employees of an eligible business qualify for the enterprise zone jobs credit for sales tax. - Section 212.096, F.S. 2. Building Materials Used in the Rehabilitation of Real Property • Items included in the definition of building materials. - Paragraph 212.08(5)(g), F.S. • Documentation to evidence the payment of sales tax on building materials. - Paragraphs 212.08(5)(g), (n), and (o), F.S. • Documentation to demonstrate the increase assessed value of rehabilitated property. - Paragraph 212.08(5)(g), F.S. 3. Business Property Used in an Enterprise Zone • Definition of the term “per unit.” - Paragraph 212.08(5)(h), F.S.