Florida Statutes
Chapter 212 - Tax on Sales, Use, and Other Transactions
212.096 - Sales, Rental, Storage, Use Tax; Enterprise Zone Jobs Credit Against Sales Tax.


(1) For the purposes of the credit provided in this section:
(a) “Eligible business” means any sole proprietorship, firm, partnership, corporation, bank, savings association, estate, trust, business trust, receiver, syndicate, or other group or combination, or successor business, located in an enterprise zone. The business must demonstrate to the department that, on the date of application, the total number of full-time jobs defined under paragraph (d) is greater than the total was 12 months prior to that date. An eligible business does not include any business which has claimed the credit permitted under s. 220.181 for any new business employee first beginning employment with the business after July 1, 1995.
(b) “Month” means either a calendar month or the time period from any day of any month to the corresponding day of the next succeeding month or, if there is no corresponding day in the next succeeding month, the last day of the succeeding month.
(c) “New employee” means a person residing in an enterprise zone or a participant in the welfare transition program who begins employment with an eligible business after July 1, 1995, and who has not been previously employed full time within the preceding 12 months by the eligible business, or a successor eligible business, claiming the credit allowed by this section.
(d) “Job” means a full-time position, as consistent with terms used by the Department of Economic Opportunity and the United States Department of Labor for purposes of reemployment assistance tax administration and employment estimation resulting directly from a business operation in this state. This term does not include a temporary construction job involved with the construction of facilities or any job that has previously been included in any application for tax credits under s. 220.181(1). The term also includes employment of an employee leased from an employee leasing company licensed under chapter 468 if such employee has been continuously leased to the employer for an average of at least 36 hours per week for more than 6 months.
(e) “New job has been created” means that, on the date of application, the total number of full-time jobs is greater than the total was 12 months prior to that date, as demonstrated to the department by a business located in the enterprise zone.
A person shall be deemed to be employed if the person performs duties in connection with the operations of the business on a regular, full-time basis, provided the person is performing such duties for an average of at least 36 hours per week each month. The person must be performing such duties at a business site located in the enterprise zone.


(2)(a) Upon an affirmative showing by an eligible business to the satisfaction of the department that the requirements of this section have been met, the business shall be allowed a credit against the tax remitted under this chapter.
(b) The credit shall be computed as 20 percent of the actual monthly wages paid in this state to each new employee hired when a new job has been created, unless the business is located within a rural enterprise zone pursuant to s. 290.004, in which case the credit shall be 30 percent of the actual monthly wages paid. If no less than 20 percent of the employees of the business are residents of an enterprise zone, excluding temporary and part-time employees, the credit shall be computed as 30 percent of the actual monthly wages paid in this state to each new employee hired when a new job has been created, unless the business is located within a rural enterprise zone, in which case the credit shall be 45 percent of the actual monthly wages paid. If the new employee hired when a new job is created is a participant in the welfare transition program, the following credit shall be a percent of the actual monthly wages paid: 40 percent for $4 above the hourly federal minimum wage rate; 41 percent for $5 above the hourly federal minimum wage rate; 42 percent for $6 above the hourly federal minimum wage rate; 43 percent for $7 above the hourly federal minimum wage rate; and 44 percent for $8 above the hourly federal minimum wage rate. For purposes of this paragraph, monthly wages shall be computed as one-twelfth of the expected annual wages paid to such employee. The amount paid as wages to a new employee is the compensation paid to such employee that is subject to reemployment assistance tax. The credit shall be allowed for up to 24 consecutive months, beginning with the first tax return due pursuant to s. 212.11 after approval by the department.

(3) In order to claim this credit, an eligible business must file under oath with the governing body or enterprise zone development agency having jurisdiction over the enterprise zone where the business is located, as applicable, a statement which includes:
(a) For each new employee for whom this credit is claimed, the employee’s name and place of residence, including the identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the employee resides if the new employee is a person residing in an enterprise zone, and, if applicable, documentation that the employee is a welfare transition program participant.
(b) If applicable, the name and address of each permanent employee of the business, including, for each employee who is a resident of an enterprise zone, the identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the employee resides.
(c) The name and address of the eligible business.
(d) The starting salary or hourly wages paid to the new employee.
(e) Demonstration to the department that, on the date of application, the total number of full-time jobs defined under paragraph (1)(d) is greater than the total was 12 months prior to that date.
(f) The identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the business is located.
(g) Whether the business is a small business as defined by s. 288.703(6).
(h) Within 10 working days after receipt of an application, the governing body or enterprise zone development agency shall review the application to determine if it contains all the information required pursuant to this subsection and meets the criteria set out in this section. The governing body or agency shall certify all applications that contain the information required pursuant to this subsection and meet the criteria set out in this section as eligible to receive a credit. If applicable, the governing body or agency shall also certify if 20 percent of the employees of the business are residents of an enterprise zone, excluding temporary and part-time employees. The certification shall be in writing, and a copy of the certification shall be transmitted to the executive director of the Department of Revenue. The business shall be responsible for forwarding a certified application to the department within the time specified in paragraph (i).
(i) All applications for a credit pursuant to this section must be submitted to the department within 6 months after the new employee is hired, except applications for credit for leased employees. Applications for credit for leased employees must be submitted to the department within 7 months after the employee is leased.

(4) Within 10 working days after receipt of a completed application for a credit authorized in this section, the department shall inform the business that the application has been approved. The credit may be taken on the first return due after receipt of approval from the department.
(5) In the event the application is incomplete or insufficient to support the credit authorized in this section, the department shall deny the credit and notify the business of that fact. The business may reapply for this credit.
(6) The credit provided in this section does not apply:
(a) For any new employee who is an owner, partner, or majority stockholder of an eligible business.
(b) For any new employee who is employed for any period less than 3 months.

(7) The credit provided in this section shall not be allowed for any month in which the tax due for such period or the tax return required pursuant to s. 212.11 for such period is delinquent.
(8) In the event an eligible business has a credit larger than the amount owed the state on the tax return for the time period in which the credit is claimed, the amount of the credit for that time period shall be the amount owed the state on that tax return.
(9) Any business which has claimed this credit shall not be allowed any credit under the provisions of s. 220.181 for any new employee beginning employment after July 1, 1995.
(10) It shall be the responsibility of each business to affirmatively demonstrate to the satisfaction of the department that it meets the requirements of this section.
(11) Any person who fraudulently claims this credit is liable for repayment of the credit plus a mandatory penalty of 100 percent of the credit plus interest at the rate provided in this chapter, and such person is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.
(12) This section, except for subsection (11), expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.
History.—s. 35, ch. 84-356; s. 8, ch. 86-166; s. 25, ch. 87-6; s. 28, ch. 88-201; s. 20, ch. 91-224; s. 47, ch. 94-136; s. 1498, ch. 95-147; s. 17, ch. 96-320; s. 20, ch. 98-57; s. 55, ch. 2000-165; s. 3, ch. 2001-201; s. 23, ch. 2002-218; s. 22, ch. 2005-287; s. 4, ch. 2006-113; s. 76, ch. 2011-142; s. 21, ch. 2012-5; s. 45, ch. 2012-30; s. 23, ch. 2012-96.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 212 - Tax on Sales, Use, and Other Transactions

212.01 - Short Title.

212.02 - Definitions.

212.03 - Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions.

212.0305 - Convention Development Taxes; Intent; Administration; Authorization; Use of Proceeds.

212.03055 - Super Majority Vote Required for Levy at Rate in Excess of 2 Percent Under Ch. 95-290.

212.0306 - Local Option Food and Beverage Tax; Procedure for Levying; Authorized Uses; Administration.

212.031 - Tax on Rental or License Fee for Use of Real Property.

212.04 - Admissions Tax; Rate, Procedure, Enforcement.

212.05 - Sales, Storage, Use Tax.

212.0501 - Tax on Diesel Fuel for Business Purposes; Purchase, Storage, and Use.

212.05011 - Combined Rate for Tax Collected Pursuant to Ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.

212.0506 - Taxation of Service Warranties.

212.051 - Equipment, Machinery, and Other Materials for Pollution Control; Not Subject to Sales or Use Tax.

212.0515 - Sales From Vending Machines; Sales to Vending Machine Operators; Special Provisions; Registration; Penalties.

212.052 - Research or Development Costs; Exemption.

212.054 - Discretionary Sales Surtax; Limitations, Administration, and Collection.

212.055 - Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds.

212.0596 - Taxation of Remote Sales.

212.05965 - Taxation of Marketplace Sales.

212.0597 - Maximum Tax on Fractional Aircraft Ownership Interests.

212.0598 - Special Provisions; Air Carriers.

212.06 - Sales, Storage, Use Tax; Collectible From Dealers; “Dealer” Defined; Dealers to Collect From Purchasers; Legislative Intent as to Scope of Tax.

212.0601 - Use Taxes of Vehicle Dealers.

212.0602 - Education; Limited Exemption.

212.0606 - Rental Car Surcharge.

212.07 - Sales, Storage, Use Tax; Tax Added to Purchase Price; Dealer Not to Absorb; Liability of Purchasers Who Cannot Prove Payment of the Tax; Penalties; General Exemptions.

212.08 - Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions.

212.0801 - Qualified Aircraft Exemption.

212.081 - Legislative Intent.

212.0821 - Legislative Intent That Political Subdivisions and Public Libraries Use Their Sales Tax Exemption Certificates for Purchases on Behalf of Specified Groups.

212.084 - Review of Exemption Certificates; Reissuance; Specified Expiration Date; Temporary Exemption Certificates.

212.085 - Fraudulent Claim of Exemption; Penalties.

212.09 - Trade-Ins Deducted; Exception.

212.096 - Sales, Rental, Storage, Use Tax; Enterprise Zone Jobs Credit Against Sales Tax.

212.097 - Urban High-Crime Area Job Tax Credit Program.

212.098 - Rural Job Tax Credit Program.

212.099 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.

212.11 - Tax Returns and Regulations.

212.12 - Dealer’s Credit for Collecting Tax; Penalties for Noncompliance; Powers of Department of Revenue in Dealing With Delinquents; Rounding; Records Required.

212.13 - Records Required to Be Kept; Power to Inspect; Audit Procedure.

212.133 - Information Reports Required for Sales of Alcoholic Beverages and Tobacco Products.

212.134 - Information Returns Relating to Payment-Card and Third-Party Network Transactions.

212.14 - Departmental Powers; Hearings; Distress Warrants; Bonds; Subpoenas and Subpoenas Duces Tecum.

212.15 - Taxes Declared State Funds; Penalties for Failure to Remit Taxes; Due and Delinquent Dates; Judicial Review.

212.151 - Jurisdiction of Suits for Violation of Florida Revenue Act of 1949; Collection of Tax; Service on Retailers, Dealers or Vendors Not Qualified to Do Business in State.

212.16 - Importation of Goods; Permits; Seizure for Noncompliance; Procedure; Review.

212.17 - Tax Credits or Refunds.

212.18 - Administration of Law; Registration of Dealers; Rules.

212.181 - Determination of Business Address Situs, Distributions, and Adjustments.

212.183 - Rules for Self-Accrual of Sales Tax.

212.1831 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.

212.1832 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.

212.1833 - Credit for Contributions to the New Worlds Reading Initiative.

212.1834 - Credit for Contributions to Eligible Charitable Organizations.

212.184 - Rule of Construction; Disclosure of Privileged Information.

212.185 - Sales Tax Hotline.

212.186 - Registration Number and Resale Certificate Verification; Toll-Free Number; Information System; Dealer Education.

212.19 - All State Agencies to Cooperate in Administration of Law.

212.20 - Funds Collected, Disposition; Additional Powers of Department; Operational Expense; Refund of Taxes Adjudicated Unconstitutionally Collected.

212.202 - Renaming and Continuation of Certain Funds.

212.205 - Sales Tax Distribution Reporting.

212.21 - Declaration of Legislative Intent.

212.211 - Savings Provision.