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HomeMy WebLinkAboutR-98-0753J-98-790 7/21 /98 RESOLUTION NO. 9 O r� J A RESOLUTION CERTIFYING THAT THE HOMELESS ASSISTANCE CENTER, LOCATED AT 1550 N. MIAMI AVENUE, MIAMI, FLORIDA, WHICH PROVIDES HOUSING AND SERVICES TO HOMELESS, LOW INCOME PERSONS IS CONSISTENT WITH THE CITY'S LOCAL PLANS AND REGULATIONS. BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: Section 1. The Miami City Commission hereby certifies that the Homeless Assistance Center, located at 1550 N. Miami Avenue, Miami, Florida, which provides housing and services to homeless, low income persons is consistent with the City's local plans and regulations. Section 2. This Resolution shall become effective immediately upon its adoption and signature of the Mayor., PASSED AND ADOPTED this 21stday of July , 1998. In accordance with Miami Code Sec.- J A o��r.' of this legislation by signing it in the designated place provided, said ATTEST: becomes effective with the elapse of ten (10) days from the date of Cornmissicri regarding same, without the Mayor exe _ is' a �o.,,� �;4� WALTER J. FOE ,CITY, CLERK Walter J , City Clark APPRO� AS 0 F RM AND CORRECTNESS: TTORNEY 805:CSK CITY COMMISSION MEETING OF J U L 2 1 1998 Rwolation No. 98-- 753 CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM TO: The Honorable Mayor and Members DATE July 21, 1998 FILE of the C}ty" o fission SUBJECT Pocket Item FROM: Wlfr o (Willy) Gort REFERENCES: Commissioner ENCLOSURES: I would like to bring up as a pocket item on the July 21, 1998, Commission Meeting a proposal from the Community Partnership for Homeless, Inc.. A proposal to have the Homeless Assistance Center located at 1550 N. Miami Avenue designated as a qualified project under the State of Florida Community Contribution Tax Credit program. Thank you for your cooperation. WG/kk DATA/CPH-PI cc: Donald Warshaw, Interim City Manager Alejandro Vilarello, City Attorney Walter Foeman, City Clerk 98- 753 MEMORANDUM BY TELECOPY AND MESSENGER TO: Commissioner Willy Gort City of Miami FROM: Lynn B. Lewis RE: Community Partnership for Homeless, Inc.: Proposal to Have 1550 N. Miami Avenue Homeless Assistance Center Designated as a Qualified Project under the State of Florida Community Contribution Tax Credit Program DATE: July 15, 1998 Commissioner: This memo synopsizes the matter I mentioned to you yesterday, about which CPHI requests you advance a City Commission Resolution at the Commission's July 21 meeting. The specific Resolution needed is one wherein the Miami City Commission will certify that the Homeless Assistance Center located at 1515 N. Miami Avenue in the City of Miami, at which housing and services are provided to low income, homeless persons and prioritized for Miami's homeless, is consistent with the City's local plans and regulations. If the Commission adopts such a Resolution, it will become a part of CPHI's application to the State of Florida under the Community Contribution Tax Incentive Program. The Program, in brief, affords tax incentives against state (as opposed to local or ad valorem) taxes for private corporate donors to CPHI. This, in turn, incentizes the donation of private sector funds to entities that provide housing for low income persons. Willy, CPHI knows that you are well -aware from the Commission, from your position on the Homeless Trust Board and from your frequent visits to the N. Miami Avenue HAC that this facility provides decent housing to Miami's homeless citizens. CPHI has served over 7,700 persons since our October 1995 opening and of these, over 57% or 4,200 people have moved on to better lives, off the streets. You also are well -aware that our design and our operation conform to the City's CDMP and Zoning. We are attaching to this memo, copies of background materials that may assist you and your fellow Commissioners in adopting the Resolution requested. The enclosures are: 98- '753 LYNN B. LSNIS, PBOPESSIONAL ASSOCL►TION • SUITE 280, 1390 BHICSBLL AvnNUE, MIAMI, FL08IDA 33131 • Tin- 305-374-0148 11 Commissioner Willy Gort July 15, 1998 Page 2 1. Project Narrative for 1550 N. Miami Avenue Homeless Assistance Center. 2. Copy of Miami -Dade County Commission Resolution No. R- 880-96, wherein the County Commission unanimously certified CPHI's South Dade Homeless Assistance Center, for comparable approval under the State of Florida Program. 3. August 5, 1996 letter to CPHI from the Office of the Governor, qualifying CPHI and the South Dade facility as eligible under the Community Contribution Tax Credit Program. Also attached is a copy of the May 27, 1997 renewal letter. 4. A copy of §220.183 Fla. Stat (1997), which is the legislation enabling the Program. Community Partnership for Homeless greatly appreciates your continued consideration. I will telephone you on this in the next day or so. Enclosures cc: Alvah H. Chapman, Jr., Chairman 98- '753 LYNN B. T.BWIB, P3&oFEs8I0NAL ASSOCIATION • SVITB 280, 1390 BBICYBLL AvzNva, Mimu, FLoazne 33131 • TEL 305-374-0148 PROJECT APPLICATION COMMUNITY CONTRIBUTION TAX CREDIT PROGRAM PROJECT NARRATIVE MIAMI HOMELESS ASSISTANCE CENTER PROJECT TO HOUSE THE HOMELESS SPONSOR Community Partnership for Homeless, Inc. (CPHI) is a not -for -profit corporation organized under the laws of the State of Florida. Donations to CPHI are deductible for federal tax income purposes since the company has qualified under Section 501(c)(3) of the Internal Revnue Code. CPHI is not a private foundation. CPHI's mission and purpose is to assist homeless individuals, who are, by definition, low income persons, attain residential, financial and personal stability and self-sufficiency by providing such persons with immediate housing and services such as education, job training and placement and other services by which to overcome obstacles that preclude their employability in the community. CPHI's specific goals include the siting, construction and operation of up to three Homeless Assistance Centers throughout Dade County, Florida in which homeless persons are and will be housed and served by CPHI. HISTORY AND DEVELOPMENT CPHI was formed in 1993 to site, build and operate up to three Homeless Assistance Centers that provide immediate housing and services to Dade County's homeless as part of a Dade County -wide initiative on behalf of the homeless. CPHI is led by a community -based board representing the professional, provider, banking, developer, business, civic and religious communities. CPHI began building and program development in 1993. It initially received residents at the first Homeless Assistance Center, located at 1550 North Miami Avenue in the City of Miami, on October 18, 1995. The Center provides housing for up to 350 low income persons who are homeless and who lack the resources to secure safe, affordable housing. In addition, the Center offers an array of services to meet residents' immediate needs as well as to assist residents in developing life and job skills so as to become employable. From October, 1995 through January, 1998, over 6,000 homeless persons have resided at the Center. Construction of a second Homeless Assistance Center to provide housing and an array of supportive services for the homeless on a 75 acre site located at the former Homestead Air Force Base is underway and is scheduled to commence operations in September 1998 9 8 - 753 (the "South Dade Project'). The South Dade Project will provide housing and services for up to 300 homeless persons. CPHI, as project sponsor, and the South Dade Project was deemed eligible to participate in the Community Contribution Tax Credit Program (Project #CC-1315-C) on August 5, 1996 and were re -certified on May 27, 1997. ELIGIBILITY FOR HOUSING Persons who reside at the Homeless Assistance Center must be identified as "homeless" as that term is employed by the Miami -Dade County Homeless Trust, the municipal entity responsible for the implementation and oversight of the Miami -Dade County Community Homeless Plan (Miami -Dade County Ordinance No. 0-94-66). The definition of "homeless person" as applied to homeless housing programs supported by Miami - Dade County is consistent with the term "low income person" as set forth in the Community Contribution Tax Credit Program regulations as well as with the term "person of low income" as set forth in the Florida Housing Authorities Law. Individuals and families who are considered "homeless," as that term is employed by the Miami -Dade County Homeless Trust, are those persons "sleeping in places not fit for humans to live, i.e. on the streets, in cars, parks, etc.; sleeping in homeless shelters; or about to sleep in one of the above places because they are being evicted/discharged and have no resources and support with which to obtain housing." A person is considered homeless if such person lacks the resources to secure safe, affordable housing and, without any assistance, would be living on the streets or in a shelter. This definition conforms with that found in the Stewart B. McKinney Homeless Assistance Act and is consistent with guidelines distributed by the U.S. Department of Housing and Urban Development. 42 U.S.C. § 11302. The homeless population of Miami -Dade County are "low income person[s]" as that term is defined in the regulatory language of the Community Contribution Tax Credit Program and the statutory language of the Florida Housing Authorities Law. "Low income person" under the Community Contribution Tax Credit Program means "one or more natural persons or family, not including students, whose total annual household income does not exceed 80 percent of the median annual adjusted gross income for households within the state, or 80 percent of the median annual adjusted gross income for households within the metropolitan statistical area (MSA)." Dept. of Commerce Rule 8E-17.001(16). According to the Bureau of Economic and Business Research, the median annual adjusted gross income for households within Miami -Dade County is approximately $22,845. (BEBR, 1995). The term "person of low income" as set forth in Florida Housing Authorities Law means "persons or families who lack the amount of income which is necessary [, as determined by the authority undertaking the housing project,] to enable them, without financial assistance, to live in decent, safe and sanitary dwellings, without overcrowding." § 421.03(10) F.S. 98- '7b3 PROPOSED MIAMI HOMELESS PROJECT CPHI began operations of its first Homeless Assistance Center ("Center") at 1550 North Miami Avenue in the City of Miami on October 18, 1995. This housing and services facility is located in a state -designated enterprise zone. Since that date, the Homeless Assistance Center has housed over 6,000 low income persons who are homeless and without resources to secure safe and affordable housing. The Center provides temporary housing for up to 350 homeless persons. In addition, the Center offers an array of services to meet residents' immediate needs as well as to assist residents in developing life and job skills so as to become employable. Case management services are provided to assist residents in establishing short-term and long-term goals towards achieving self-sufficiency. Opportunities such as adult education and vocational training, life skills instruction, employability assessment, job training and placement services, and child care are made available at the Center. Such opportunities are provided on -site by Dade County Public Schools, Florida Departments of Children and Families and of Labor and Employment Security, the United States Department of Veterans Affairs and the YWCA of Greater Miami, Inc. In addition, the Center houses a primary health care clinic, operated by the Health Foundation of South Florida, Inc. The Center substantially improves the condition of low income persons in the state - designated enterprise zone in the City of Miami who are homeless and without the resources to secure safe and affordable housing by providing them with immediate housing in a safe and stable environment. Program resources offered on -site assist such low income persons in obtaining the life and job skills necessary to obtaining long-term employment and, thus, residential and financial stability. In addition, the presence of the Center has greatly improved the surrounding neighborhood in terms of appearance and safety, contributing to an environment attractive to small business and further economic development. TYPES OF CONTRIBUTIONS SOUGHT AND INTENDED USES: CPHI is seeking cash, property and goods. Such contributions will be applied to capital costs and will not be used to pay administrative or operational costs of CPHI. 98- 753 Age Item No. 3(A)(74) 7-1.- ,6 RESOLUTION NO. R-880-96 RESOLUTION CERTIFYING THAT THE HOMELESS ASSISTANCE CENTER TO BE LOCATED AT FORMER HOMESTEAD AIR FORCE BASE AND DEVELOPED BY COMMUNITY PARTNERSHIP FOR HOMELESS, rNC., FOR PROVISION OF HOUSING AND SERVICES TO HOMELESS, LOW INCOME PERSONS IS CONSISTENT WITH LOCAL PLANS AND REGULATIONS WHEREAS, this Board desires to accomplish the purposes outlined in the accompanying memorandum, a copy of which is incorporated herein by reference, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DADE COUNTY, FLORIDA, that this Board hereby certifies, that pursuant to Florida Statutes Sections 220.183(5)(a) and 624.5105 (5)(a) the proposed housing development project for homeless, low income persons to be located on former Homestead Air Force Base property in the southern portion of Dade County and to be developed by the Community Partnership for Homeless, Inc. is consistent with local plans and regulations. The foregoing resolution was offered by CommissionerAl exander Penel as who moved its adoption. The motion was seconded by Commissioner Mi quel Di az de 1 a Porti 11 a and upon being put to a vote, the vote was as follows: James Burke aye Miguel Diaz de la Portilla aye Betty T. Ferguson aye Maurice A. Ferre aye Bruce Kaplan aye Gwen Margolis aye Natacha S. Milian aye Dennis C. Moss aye Alexander Penela_s aye Pedro Reboredo aye Katy Sorenson aye Javier D. Souto aye Arthur E. Teele, Jr. absent, .Z 98- 753 Agenda Item No. 3 (A) (7 4 ) Page No. 2 The Chairperson thereupon declared the resolution duly passed and adopted this 16th day of July, 1996. Approved by County Attome to form and legal sufficiency. m—Z DADE COUNTY, FLORIDA BY ITS BOARD OF COUNTY COMMISSIONERS HARV 1T- Rtd %i9 -CLERK 1u� L� � �a By. -Ore. e..*' Deputy Clerk 3 9$- 753 a .x STATE OF FLORIDA ) SS: COUNTY OF DADE ) 1, HARVEY RliV1N, Clerk of the Circuit Court in and for Dade County, Florida, and Ex-Officio Clerk of the Board of County Ccnmissioners of said County, DO HEREBY CERTIFY that the above and foregoing is a true and correct copy of Resolution No. R-880-96 adopted by the said board of County Ccmnissioners at its meeting held on July 16 19 96 this IN WITNESS MkERRECF, I have hereunto set my hand and official seal on 19th day of July A.D. 19 96 HARVEY RUVI N, Clerk Board of County Ccmnissioners Dade County, Florida P.1 MINi L ' Deputy- Board of County CoTTnissioners Dade County, Florida CLK/CT 587 3/93 r 753 10THEQ� STATE OF FLORIDA of `matzo Gavernor ••� ion CAPITOL TALLAHASSEE. FLORIDA 32399-0001 LAWTON CHILES GOVERNOR August 5, 1996 Ms. Lynn Summers Executive Director Community Partnership for Homeless, Inc. 1550 North Miami Avenue Miami, Florida 33136 Dear Ms. Summers: It is my pleasure to inform you that Community Partnership for Homeless, Inc. and its South Dade project submitted to this Office for approval under the provisions of the Community Improvement Act of 1980, have been deemed eligible to participate in the Community Contribution Tax Credit Program. Your project has been assigned number CC-1315-C. Approval of your project allows businesses, who make eligible contributions to your project, a potential tax credit equal to 50% of the value of their contribution against their Florida Corporate Income Tax. This approval also allows insurers, who make contributions to your project, a potential tax credit equal to 50% of the value of their contribution against their Florida Insurance Premium Tax. In order for businesses to receive credit for their donations, they must comply with provisions of Rule 8E-17, Florida Administrative Code (F.A.C.). The business making the donation must submit Form 8E-17TAC#01 (Application For A Community Contribution Tax Credit) and all required documentation to the Department in order to receive an approval letter and be eligible for a tax credit. Credits will be approved on a first -come, first -served basis pursuant to 8E-17.008(4), F.A.C. Pursuant to Rule 8E-17.009, F.A.C., your project is approved for the state fiscal year 1996-97 (July 1, 1996 - June 30, 1997). This project must be recertified (Form 8E-17ASR#01) prior to June 20, 1997, in order to continue soliciting community contributions after June 30, 1997. Any questions by the sponsor or contributor should be made prior to making a donation. These questions should be addressed to Burt Von Hoff at 904/487-2568. I wish you success in your efforts and hope the Community Contribution Tax Credit Program will benefit your project. Sincerely, Dennis W. Harmon, Director Office of Tourism, Trade and Economic Development DH/bv 9 8 -- ar" STATE OF FLORIDA (O i.CE of t'P (lifter ar 0VWmaTHE CAPITOL TALLAHASSEE. FLORIDA 32399-0001 LAWTON CHn.ES GOVERNOR May 27, 1997 Ms. Lynn M. Summers Executive Director Community Partnership for Homeless, Inc. 1550 North Miami Avenue Miami, Florida 33136 Dear Ms. Summers: The Office of Tourism, Trade and Economic Development (OTTED) has received your request for recertification of your agency and project number CC-1315-C under the provisions of the Community Improvement Act of 1980. We have reviewed your request and found it acceptable. Your project is hereby recertified for the period of July 1, 1997 through June 30, 1998 to participate in the Community Contribution Tax Credit Program. Recertification of your agency and project allows businesses, who make eligible contributions for your project, a potential tax credit equal to 50% of the value of contribution against their Florida Corporate Income Tax or Florida Insurance Premium Tax. Each sponsor recertified under this program is subject to the provisions of section 220.183(6)(c), Florida Statutes, which allow OTTED to monitor all projects to ensure that donations are utilized in accordance with Florida Statutes. Such monitoring may include, but not limited to, on -site visits of agencies and review of fiscal records documenting receipts and use of donations. If you have any questions or require additional information, please contact Burt Von Hoff at 904/487-2568. We wish you continued success in your revitalization efforts and hope the Community Contribution Tax Credit Program will benefit your -project. Sincerely, Dennis W. Harmon Director Office of Tourism, Trade and Economic Development DWH/bv 98 - 753 s" 220r 181 - 1996 SUPPLEMENT TO FLORIDA' 'UTES 1995 s. 220.183 ;e zone jobs credit, g '1 the governing body 3ency having jurisdicF sere the business is it which includes: 0 )r whom this credit is d place of residence he identifying number o the enterprise zone a. ,, address of each per. including, for each enterprise zone, the cant to s. 290.0065 to )mployee resides. the business. iigned pursuant to s, in which the eligible paid to each new 3 small business as .r receipt of an appli- rprise zone develop- lication to determine ired pursuant to sub - at out in this section. 311 certify all applica- •equired pursuant to a set out in this sec- ` applicable, the gov- 3rtify if 20 percent of -esidents of an enter - id part-time employ- riting, and a copy of ed to the executive enue. The business 1 a certified applica- i of the taxpayer to satisfaction of the rements of this act. on, the term "month" :he time period from 3ponding day of the is no corresponding the last day of the mended return for a amount of credit or section in excess of ness on its original )visions of this sub - the amount of credit mended return due aviously carried for- mal return or any eli- )(c). ned this credit shall the provision of s. ;inning employment his subsection shall not apply when a corporation converts to an S corpora - .on for purposes of compliance with the Internal Reve- � e Code of 1986, as amended; however, no corporation sh I be allowed the benefit of this credit and the credit and S. 212.096 either for the same new employee or forth same taxable year. In addition, such a corporation shall ndt be allowed any credit under s. 212.096 until it has filea\notice of its intent to change its status for tax purposesnd until its final return under this chapter for the taxabl year prior to such change has been filed. (8)(a) Ank person who fraudulently claims this credit is liable for repayment of the credit, plus a mandatory penalty in the Wriount of 200 percent of the credit, plus interest at the r*e provided in s. 220.807, and commits a felony of the thXd degree, punishable as provided in s. 775.082, s. 775. 83, or s. 775.084. (b) Any person ho makes an underpayment of tax as a result of a Bros y overstated claim for this credit is guilty of a felony o the third degree, punishable as provided in S. 775.082, 775.083, or s. 775.084. For pur- poses of this paragrap , a grossly overstated claim means a claim in an amodot in excess of 100 percent of the amount of credit allow ble under this section. (9) The provisions of thi section, except paragraph (1)(c) and subsection (8), s II expire and be void on June 30, 2005, and no businesashall be allowed to begin claiming such enterprise zone I s credit after that date; however, the expiration of this section shall not affect the operation of any credit for *hich a business has qualified under this section prior to dune 30, 2005, or any carryforward of unused credit amc nts as provided in paragraph (1)(c). NW".-ss. 3,6, ch. 80-247; s. 22, ch. 81-167; s. 4, .82-119;s.20,ch. 83-55, s. 39, ch. 84-356; s. 35. ch. 85�0; s. 56, ch. 86-152; s. , ch. 87-6; ss. 17, 30, ch. 88-201; s. 93, ch. 91-112; s. 27, ch. 92-320; s. 51, ch. 136; s. 18. ch. 96-320. A. Section 56(1), ch. 94-136, provides that '[n]otwiths ing any other law to the contrary, any business which has hired any new em as, as defined in s. 220.03(1xq), Florida Statutes (1993), on or before June 30, 1 for which a credit may be claimed under s. 220.181, Florida Statutes (1993), and wages attar June 30, 1994, for any creditable month under s. 220.181, Florida Sl utea (1993), shall be entitled to apply for, qualify for, and avail itself of the credit u r s. 220.181, Flor- ida Statutes (1993), as if that section remained in effect, unaffected other sections of this act, until such time as the business has received the maximu credit allowed pursuant to a. 220.181. Florida Statutes (1993), as it existed on JuA 30, 1994. No business may receive a credit pursuant to this paragraph for any eiiployee hired after April 1, 1994' B. Section 121, ch. 96-M, provides that: '(1) Notwithstanding the provisions of sections 212.096. 220.03 xq), and 220.181, Florida Statutes, which require that new employees must have hired after July 1, 1995, in order for a business to be eligible for the enterprise z sales tax and corporate tax credits, an employee who is hired after January 1, 1 , may be defined as a 'new employee' for purposes of such tax credits. '(2) This section applies only to any business located within an area the was designated as a state enterprise zone before December 31, 1994, and was su quenty, redesignated or received a designation as a state enterprise zone on y 1, 1995. lf the employing business transferred for employment within an anterpn zone, at least 100 full-time employees from a location outside this state betw January 1, 1995. and July 1, 1995. "(3) Notwithstanding section 220.181(6), Florida Statutes, any business that is eligible to receive a tax credit pursuant to this section must submit an application Pursuant to sections 212.096 and 220.181, Florida Statutes, within 4 months after the effective date of this act. All other requirements of sections 212.096 and 220.181, Florida Statutes, apply to such a business.' 220.183 Community contribution tax credit, (1) LEGISLATIVE FINDINGS. -The Legislature finds that: (a) There exist in the counties and municipalities conditions of blight evidenced by extensive deteriora- tion of public and private facilities, abandonment of sound structures, and high unemployment which condi- tions impede the conservation and development of healthy, safe, and economically viable communities. (b) Deterioration of housing and industrial, commer- cial, and public facilities contributes to the decline of neighborhoods and communities and leads to the loss of their historic character and the sense of community which this inspires; reduces the value of property com- prising the tax base of local communities; discourages private investment; and requires a disproportionate expenditure of public funds for the social services, unemployment benefits, and police protection required to combat the social and economic problems found in slum communities. (c) In order to ultimately restore social and economic viability to enterprise zones, it is necessary to renovate or construct new housing, water and sewer infrastruc- ture, and transportation facilities and to specifically pro- vide mechanisms to attract and encourage private eco- nomic activity. (d) The various local governments and other rede- velopment organizations now undertaking physical revi- talization projects are limited by tightly constrained bud- gets and inadequate resources. (e) In order to significantly improve revitalization efforts by local governments and community develop- ment organizations and to retain as much of the historic character of our communities as possible, it is necessary to provide additional resources, and the participation of private enterprise in revitalization efforts is an effective means for accomplishing that goal. (2) POLICY AND PURPOSE. -It is the policy of this state to encourage the participation of private corpora- tions in revitalization projects undertaken by public redevelopment organizations. The purpose of this sec- tion is to provide an incentive for such participation by granting partial state income tax credits to corporations that contribute resources to public redevelopment orga- nizations for the revitalization of enterprise zones for the benefit of low-income and moderate -income persons or to preserve existing historically significant properties within enterprise zones to the greatest extent possible. The Legislature thus declares this a public purpose for which public money may be borrowed, expended, loaned, and granted. (3) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX CREDITS; LIMITATIONS ON INDI- VIDUAL CREDITS AND PROGRAM SPENDING. - (a) Beginning July 1, 1995, there shall be allowed a credit of 50 percent of a community contribution against any tax due for a taxable year under this chapter. . (b) No business firm shall receive more than $200,000 in annual tax credits for all approved commu- nity contributions made in any one year. (c) The total amount of tax credit which may be granted for all programs approved under this section and s. 624.5105 is $2 million annually. (d) All proposals for the granting of the tax credit shall require the prior approval of the Office of Tourism, Trade, and Economic Development. (e) If the credit granted pursuant to this section is not fully used in any one year because of insufficient tax liability on the part of the business firm, the unused amount may be carried forward for a period not to exceed 5 years. The carryover credit may be used in a subsequent year when the tax imposed by this chapter 595 s. 220.183 1996 SUPPLEMENT TO FLORIDA STA -S 1995 s. 220.188 11 for such year exceeds the credit for such year under this section after applying the other credits and unused credit carryovers in the order provided in s. 220.02(10). (f) A taxpayer who files a Florida consolidated return as a member of an affiliated group pursuant to s. 220.131(1) may be allowed the credit on a consolidated return basis. (g) A taxpayer who is eligible to receive the credit provided for in s. 624.5105 is not eligible to receive the credit provided by this section. (4) ELIGIBILITY REQUIREMENTS. — (a) All community contributions by a business firm shall be in the form specified in s. 220.03(1)(d). (b) All community contributions must be reserved exclusively for use in projects as defined in s. 220.03(1)(t). (c) The project must be undertaken by an "eligible sponsor," defined here as: 1. A community action program; 2. A community development corporation; 3. A neighborhood housing services corporation; 4. A local housing authority, created pursuant to chapter 421; 5. A community redevelopment agency, created pursuant to s. 163.356; 6. The Florida Industrial Development Corporation; 7. An historic preservation district agency or organi- zation; 8. A private industry council; 9. A direct -support organization as provided in s. 240.551; 10. An enterprise zone development agency created pursuant to s. 290.0057; or 11. Such other agency as the Office of Tourism, Trade, and Economic Development may, from time to time, designate by rule. In no event shall a contributing business firm have a financial interest in the eligible sponsor. (d) The project shall be located in an area desig- nated as an enterprise zone pursuant to s. 290.0065. Any project designed to construct or rehabilitate low- income housing is exempt from the area requirement of this paragraph. (5) APPLICATION REQUIREMENTS. — (a) Any eligible sponsor wishing to participate in this program must submit a proposal to the Office of Tour- ism, Trade, and Economic Development which sets forth the sponsor, the project, the area in which the project is located, and such supporting information as may be prescribed by rule. The proposal shall also contain a res- olution from the local governmental unit in which it is located certifying that the project is consistent with local plans and regulations. (b) Any business wishing to participate in this pro- gram must submit an application for tax credit to the Office of Tourism, Trade, and Economic Development, which application sets forth the sponsor; the project; and the type, value, and purpose of the contribution. The sponsor shall verify the terms of the application and indicate its willingness to receive the contribution, which verification indicate its willingness to receive the contri- bution, which verification shall be in writing and shall accompany the application for tax credit. (c) The business firm must submit a separate appli- cation for tax credit for each individual contribution which it proposes to contribute to each individual proj- ect. (6) ADMINISTRATION. — (a) The Office of Tourism, Trade, and Economic Development is authorized to promulgate all rules nec- essary to administer this section, including rules for the approval or disapproval of proposals by business firms. (b) The decision of the Office of Tourism, Trade, and Economic Development shall be in writing, and, if approved, the proposal shall state the maximum credit allowable to the business firm. A copy of the decision shall be transmitted to the executive director of the Department of Revenue, who shall apply such credit to the tax liability of the business firm. (c) The Office of Tourism, Trade, and Economic Development shall periodically monitor all projects in a manner consistent with available resources to ensure that resources are utilized in accordance with this sec- tion; however, each project shall be reviewed no less often than once every 2 years. (d) The Department of Revenue shall promulgate any rules necessary to ensure the orderly implementa- tion and administration of this section. (7) EXPIRATION. —The provisions of this section, except paragraph (3)(e), shall expire and be void on June 30, 2005. History.—ss. 2, 3, 4, 5, 6, 7, 8,10, ch. 80-249; s. 24, ch. 81-167; s. 127. ch. 81-259; s. 6, ch. 82-119; s. 41, ch. 84-356; s. 19, ch. 88-201; s. 1, ch. 89-352; s. 56, ch. 89-356; S. 4, ch. 90-130; s. 123, ch. 91-112; s. 53, ch. 94-136; s. 22, ch. 96-320. '220.188 Export finance corporation investment ( There shall be allowed a credit against the tax impo d by this chapter to corporations, banks, and saving\sll ons that make qualified investments in export rporations on or before June 30, 1992. The cree computed as 20 percent of the quali- fied invnitially made by a taxpayer during the taxable. (2) The amou allowed as a credit under this sec- tion shall not excee 50 percent of the tax imposed on a corporation, bank, (* savings association for the tax- able year under this cha,191ter. In addition, no corporation, bank, or savings associatiV shall be allowed more than $500,000 in annual credits And credit carryforwards, as provided in subsection (4), fo'kall taxable years. (3) The total amount of credikallowed under this sec- tion shall not exceed $5 million for II taxpayers in all tax- able years. Based on the informatiOQ submitted by the export finance corporation, pursuant {o Zs. 288.753, in the order received by the department, the department shall notify the export finance corporation'Nvithin 60 days of receipt whether the limitation in this subsection has been exceeded. (4) If the credit granted pursuant to this *ction is not fully used in any one year, the unused amoiot may be carried forward for a period not to exceed 7 gears. The credit carryforward may be used in a subseguqnt year when the tax imposed by this chapter exceeds the credit for such year after applying the other credits and, unused credit amounts in the order provided in s. 220.02(10). 596 9- '73 CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM TO The Honorable Mayor and Members DATE Tu>y 21, 1998 FILE of the Cikv Coruftl ssion `'F"'CT Pocket Item FROM Wlfr o (Willy) Gort REFERENCES Commissioner ENCLOSURES: I would like to bring up as a pocket item on the July 21, 1998, Commission Meeting a proposal from the Community Partnership for Homeless, Inc.. A proposal to have the Homeless Assistance Center located at 1550 N. Miami Avenue designated as a qualified project under the State of Florida Community Contribution Tax Credit program. Thank you for your cooperation. WG/kk DATA/CPH-PI cc: Donald Warshaw, Interim City Manager Alejandro Vilarello, City Attorney Walter Foeman, City Clerk G 98- 763 rw a'uui ;i.IZ191115 BY TELECOPY AND MESSENGER TO: Commissioner Willy Gort City of Miami FROM: Lynn B. Lewis RE: Community Partnership for Homeless, Inc.: Proposal to Have 1550 N. Miami Avenue Homeless Assistance Center Designated as a Qualified Project under the State of Florida Community Contribution Tax Credit Program DATE: July 15, 1998 Commissioner: This memo synopsizes the matter I mentioned to you yesterday, about which CPHI requests you advance a City Commission Resolution at the Commission's July 21 meeting. The specific Resolution needed is one wherein the Miami City Commission will certify that the Homeless Assistance Center located at 1515 N. Miami Avenue in the City of Miami, at which housing and services are provided to low income, homeless persons and prioritized for Miami's homeless, is consistent with the City's local plans and regulations. If the Commission adopts such a Resolution, it will become a part of CPHI's application to the State of Florida under the Community Contribution Tax Incentive Program. The Program, in brief, affords tax incentives against state (as opposed to local or ad valorem) taxes for private corporate donors to CPHI. This, in turn, incentizes the donation of private sector funds to entities that provide housing for low income persons. Willy, CPHI knows that you are well -aware from the Commission, from your position on the Homeless Trust Board and from your frequent visits to the N. Miami Avenue HAC that this facility provides decent housing to Miami's homeless citizens. CPHI has served over 7,700 persons since our October 1995 opening and of these, over 57% or 4,200 people have moved on to better lives, off the streets. You also are well -aware that our design and our operation conform to the City's CDMP and Zoning. We are attaching to this memo, copies of background materials that may assist you and your fellow Commissioners in adopting the Resolution requested. The enclosures are: 98- '753 LYNN B. LBwIs, PBOFBSSIONAL AssOCIATION • SUITE 280, 1300 BBiCYSLL AVBNUB, MIAMI, FLOBIDA 33131 • TBL. 305-374-0148 Commissioner Willy Gort July 15, 1998 Page 2 1. Project Narrative for 1550 N. Miami Avenue Homeless Assistance Center. 2. Copy of Miami -Dade County Commission Resolution No. R- 880-96, wherein the County Commission unanimously certified CPHI's South Dade Homeless Assistance Center, for comparable approval under the State of Florida Program. 3. August 5, 1996 letter to CPHI from the Office of the Governor, qualifying CPHI and the South Dade facility as eligible under the Community Contribution Tax Credit Program. Also attached is a copy of the May 27, 1997 renewal letter. 4. A copy of §220.183 Fla. Stat (1997), which is the legislation enabling the Program. Community Partnership for Homeless greatly appreciates your continued consideration. I will telephone you on this in the next day or so. Enclosures cc: Alvah H. Chapman, Jr., Chairman 9 8 - "703 LYNN B. I.SWIs, PEoFBSSIONAL AssOCIATION • SUITE 280, 1360 BBICYBLL AVENUE, HL&XI, FLosIDA 33131 • TEL. 305-374-0148 0 PROJECT APPLICATION COMMUNITY CONTRIBUTION TAX CREDIT PROGRAM PROJECT NARRATIVE MIAMI HOMELESS ASSISTANCE CENTER PROJECT TO HOUSE THE HOMELESS SPONSOR Community Partnership for Homeless, Inc. (CPHI) is a not -for -profit corporation organized under the laws of the State of Florida. Donations to CPHI are deductible for federal tax income purposes since the company has qualified under Section 501(c)(3) of the Internal Revnue Code. CPHI is not a private foundation. CPHI's mission and purpose is to assist homeless individuals, who are, by definition, low income persons, attain residential, financial and personal stability and self-sufficiency by providing such persons with immediate housing and services such as education, job training and placement and other services by which to overcome obstacles that preclude their employability in the community. CPHI's specific goals include the siting, construction and operation of up to three Homeless Assistance Centers throughout Dade County, Florida in which homeless persons are and will be housed and served by CPHI. HISTORY AND DEVELOPMENT CPHI was formed in 1993 to site, build and operate up to three Homeless Assistance Centers that provide immediate housing and services to Dade County's homeless as part of a Dade County -wide initiative on behalf of the homeless. CPHI is led by a community -based board representing the professional, provider, banking, developer, business, civic and religious communities. CPHI began building and program development in 1993. It initially received residents at the first Homeless Assistance Center, located at 1550 North Miami Avenue in the City of Miami, on October 18, 1995. The Center provides housing for up to 350 low income persons who are homeless and who lack the resources to secure safe, affordable housing. In addition, the Center offers an array of services to meet residents' immediate needs as well as to assist residents in developing life and job skills so as to become employable. From October, 1995 through January, 1998, over 6,000 homeless persons have resided at the Center. Construction of a second Homeless Assistance Center to provide housing and an array of supportive services for the homeless on a 75 acre site located at the former Homestead Air Force Base is underway and is scheduled to commence operations in September 1998 98- '7b3 (the "South Dade Project"). The South Dade Project will provide housing and services for up to 300 homeless persons. CPHI, as project sponsor, and the South Dade Project was deemed eligible to participate in the Community Contribution Tax Credit Program (Project #CC-1315-C) on August 5, 1996 and were re -certified on May 27, 1997. ELIGIBILITY FOR HOUSING Persons who reside at the Homeless Assistance Center must be identified as "homeless" as that term is employed by the Miami -Dade County Homeless Trust, the municipal entity responsible for the implementation and oversight of the Miami -Dade County Community Homeless Plan (Miami -Dade County Ordinance No. 0-94-66). The definition of "homeless person" as applied to homeless housing programs supported by Miami - Dade County is consistent with the term "low income person" as set forth in the Community Contribution Tax Credit Program regulations as well as with the term "person of low income" as set forth in the Florida Housing Authorities Law. Individuals and families who are considered "homeless," as that term is employed by the Miami -Dade County Homeless Trust, are those persons "sleeping in places not fit for humans to live, i.e. on the streets, in cars, parks, etc.; sleeping in homeless shelters; or about to sleep in one of the above places because they are being evicted/discharged and have no resources and support with which to obtain housing." A person is considered homeless if such person lacks the resources to secure safe, affordable housing and, without any assistance, would be living on the streets or in a shelter. This definition conforms with that found in the Stewart B. McKinney Homeless Assistance Act and is consistent with guidelines distributed by the U.S. Department of Housing and Urban Development. 42 U.S.C. § 11302. The homeless population of Miami -Dade County are "low income person[s]" as that term is defined in the regulatory language of the Community Contribution Tax Credit Program and the statutory language of the Florida Housing Authorities Law. "Low income person" under the Community Contribution Tax Credit Program means "one or more natural persons or family, not including students, whose total annual household income does not exceed 80 percent of the median annual adjusted gross income for households within the state, or 80 percent of the median annual adjusted gross income for households within the metropolitan statistical area (MSA)." Dept. of Commerce Rule 8E-17.001(16). According to the Bureau of Economic and Business Research, the median annual adjusted gross income for households within Miami -Dade County is approximately $22,845. (BEBR, 1995). The term "person of low income" as set forth in Florida Housing Authorities Law means "persons or families who lack the amount of income which is necessary [, as determined by the authority undertaking the housing project,] to enable them, without financial assistance, to live in decent, safe and sanitary dwellings, without overcrowding." § 421.03(10) F.S. 2 98-- 753 PROPOSED MIAMI HOMELESS PROJECT CPHI began operations of its first Homeless Assistance Center ("Center") at 1550 North Miami Avenue in the City of Miami on October 18, 1995. This housing and services facility is located in a state -designated enterprise zone. Since that date, the Homeless Assistance Center has housed over 6,000 low income persons who are homeless and without resources to secure safe and affordable housing. The Center provides temporary housing for up to 350 homeless persons. In addition, the Center offers an array of services to meet residents' immediate needs as well as to assist residents in developing life and job skills so as to become employable. Case management services are provided to assist residents in establishing short-term and long-term goals towards achieving self-sufficiency. Opportunities such as adult education and vocational training, life skills instruction, employability assessment, job training and placement services, and child care are made available at the Center. Such opportunities are provided on -site by Dade County Public Schools, Florida Departments of Children and Families and of Labor and Employment Security, the United States Department of Veterans Affairs and the YWCA of Greater Miami, Inc. In addition, the Center houses a primary health care clinic, operated by the Health Foundation of South Florida, Inc. The Center substantially improves the condition of low income persons in the state - designated enterprise zone in the City of Miami who are homeless and without the resources to secure safe and affordable housing by providing them with immediate housing in a safe and stable environment. Program resources offered on -site assist such low income persons in obtaining the life and job skills necessary to obtaining long-term employment and, thus, residential and financial stability. In addition, the presence of the Center has greatly improved the surrounding neighborhood in terms of appearance and safety, contributing to an environment attractive to small business and further economic development. TYPES OF CONTRIBUTIONS SOUGHT AND INTENDED USES: CPHI is seeking cash, property and goods. Such contributions will be applied to capital costs and will not be used to pay administrative or operational costs of CPHI. 3 9S 7► ' Age 'a Item No. 3(A)(74)' 7-1v-96 RESOLUTION NO. R-880-96 RESOLUTION CERTIFYING THAT THE HOMELESS ASSISTANCE CENTER TO BE LOCATED AT FORMER HOMESTEAD AIR FORCE BASE AND DEVELOPED BY COMMUNITY PARTNERSHIP FOR HOMELESS, INC., FOR PROVISION OF HOUSING AND SERVICES TO HOMELESS, LOW INCOME PERSONS IS CONSISTENT WITH LOCAL PLANS AND REGULATIONS WHEREAS, this Board desires to accomplish the purposes outlined in the accompanying memorandum, a copy of which is incorporated herein by reference, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DADE COUNTY, FLORIDA, that this Board hereby certifies, that pursuant to Florida Statutes Sections 220.183(5)(a) and 624.5105 (5)(a) the proposed housing development project for homeless, low income persons to be located on former Homestead Air Force Base property in the southern portion of Dade County and to be developed by the Community Partnership for Homeless, Inc. is consistent with local plans and regulations. The foregoing resolution was offered by CommissionerAl exander Penel as who moved its adoption. The motion was seconded by Commissioner Mi quel Di az de 1 a Porti I I a and upon being put to a vote, the vote was as follows: James Burke aye Miguel Diaz de la Portilla aye Betty T. Ferguson aye Maurice A. Ferre aye Bruce Kaplan aye Gwen Margolis aye Natacha S. Millan aye Dennis C. Moss aye Alexander Penelas aye Pedro Reboredo aye Katy Sorenson aye Javier D. Souto aye Arthur E. Teele, Jr. absent, 98- 7�3 Agenda Item No. 3 (A) (7 4 ) Page No. 2 The Chairperson thereupon declared the resolution duly passed and adopted this 16th day of July, 1996. Approved by County Attorne to form and legal sufficiency. IN DARE COUNTY, FLORIDA BY ITS BOARD OF COUNTY COMMISSIONERS tea 7i. HARVI��'RidXl�4t -CLERK Depuiy Clerk 98— 7b3 ■ i STATE OF FLORIDA ) SS: COUNTY OF DADE ) 1, HARVEY RUVIN, Clerk of the Circuit Court in and for Dade County, Florida, and Ex -Of fIcIo Cierk of the Board of County Cann I ss i oners of said County, M HEREBY CERTIFY that the above and foregoing is a true and correct copy of Resolution No. R-880-96 adopted by the said board of County Ccrrmissioners at its meeting held on July 16 19 96 IN WITNESS IM- MEDF, I have hereunto set my hand and official seal on this 19th day of July A.D. 19 96 HARVEY RW I N, Clerk Board of County Carmissioners Dade County, Florida =alrl ° Deputy Clerk Board of County CaTTnissioners Dade County, Florida CLK/CT 587 3/93 9 8- 9 b 3 a �ln STATE OF FLORIDA Wffirz of t4e (&Yvernar THE CAPITOL TALLAHASSEE, FLORIDA 32399-OWI LAWDON CHILES GOVERNOR August 5, 1996 Ms. Lynn Summers Executive Director Community Partnership for Homeless, Inc. 1550 North Miami Avenue Miami, Florida 33136 Dear Ms. Summers: It is my pleasure to inform you that Community Partnership for Homeless, Inc. and its South Dade project submitted to this Office for approval under the provisions of the Community Improvement Act of 1980, have been deemed eligible to participate in the Community Contribution Tax Credit Program. Your project has been assigned number CC-1315-C. Approval of your project allows businesses, who make eligible contributions to your project, a potential tax credit equal to 50% of the value of their contribution against their Florida Corporate Income Tax. This approval also allows insurers, who make contributions to your project, a potential tax credit equal to 50 % of the value of their contribution against their Florida Insurance Premium Tax. In order for businesses to receive credit for their donations, they must comply with provisions of Rule 8E-17, Florida Administrative Code (F.A.C.). The business making the donation must submit Form 8E-17TAC#01 (Application For A Community Contribution Tax Credit) and all required documentation to the Department in order to receive an approval letter and be eligible for a tax credit. Credits will be approved on a first -come, first -served basis pursuant to 8E-17.008(4), F.A.C. Pursuant to Rule 8E-17.009, F.A.C., your project is approved for the state fiscal year 1996-97 (July 1, 1996 - June 30, 1997). This project must be recertified (Form 8E-17ASR#01) prior to June 20, 1997, in order to continue soliciting community contributions after June 30, 1997. Any questions by the sponsor or contributor should be made prior to making a donation. These questions should be addressed to Burt Von Hoff at 904/487-2568. I wish you success in your efforts and hope the Community Contribution Tax Credit Program will benefit your project. Sincerely, Dennis W. Harmon, Director Office of Tourism, Trade and Economic Development DH/bv fig_ (b'3 STATE OF FLORIDA A'o' (Office of t4 a (Savernur THE CAPITOL TALLAHASSEE, FLORIDA 32399-0001 LAWTON (MILES GOVERNOR May 27, 1997 Ms. Lynn M. Summers Executive Director Community Partnership for Homeless, Inc. 1550 North Miami Avenue Miami, Florida 33136 Dear Ms. Summers: The Office of Tourism, Trade and Economic Development (OTTED) has received your request for recertification of your agency and project number CC-1315-C under the provisions of the Community Improvement Act of 1980. We have reviewed your request and found it acceptable. Your project is hereby recertified for the period of July 1, 1997 through June 30, 1998 to participate in the Community Contribution Tax Credit Program. Recertification of your agency and project allows businesses, who make eligible contributions for your project, a potential tax credit equal to 50% of the value of contribution against their Florida Corporate Income Tax or Florida Insurance Premium Tax. Each sponsor recertified under this program is subject to the provisions of section 220.183(6)(c), Florida Statutes, which allow OTTED to monitor all projects to ensure that donations are utilized in accordance with Florida Statutes. Such monitoring may include, but not limited to, on -site visits of agencies and review of fiscal records documenting receipts and use of donations. If you have any questions or require additional information, please contact Burt Von Hoff at 904/487-2568. We wish you continued success in your revitalization efforts and hope the Community Contribution Tax Credit Program will benefit your -project. Sincerely, Dennis W. Harmon Director Office of Tourism, Trade and Economic Development D WH/bv 98- ! b3 0 S. s, 220.181 1996 SUPPLEMENT TO FLORIDA STATUTES 1995 s. 220.183 3e zone jobs crbdit, g h the governing body, gency having jurisdic' here the business ia', nt which includes: lr whom this credit Is id place of residence he identifying number o the enterprise zone s. address of each per. including, for each enterprise zone, the pant to s. 290.0065 to .mployee resides. the business. signed pursuant to s. in which the eligible paid to each new a small business as it receipt of an appli- :rprise zone develop- lication to determine fired pursuant to sub. et out in this section. all certify all applica- required pursuant to a set out in this sec- t applicable, the gov- srtify if 20 percent of -esidents of an enter - id part-time employ- riting, and a copy of ed to the executive 'enue. The business f a certified applica- of the taxpayer to satisfaction of the irements of this act. on, the term "month" she time period from 3ponding day of the is no corresponding the last day of the .mended return for a amount of credit or section in excess of ness on its original visions of this sub - the amount of credit mended return due eviously carried for- inal return or any eli- )(c). ned this credit shall the provision of s. finning employment his subsection shall not apply when orporation converts to an S corpora - on for purposes of compliance with the Internal Reve- e Code of 1986, as amended; however, no corporation shall be allowed the benefit of this credit and the credit undd(( s. 212.096 either for the same new employee or for th6,same taxable year. In addition, such a corporation shall ndt be allowed any credit under s. 212.096 until it has filed",notice of its intent to change its status for tax purposes lend until its final return under this chapter for the taxablekyear prior to such change has been filed. (8)(a) Anperson who fraudulently claims this credit is liable for repayment of the credit, plus a mandatory penalty in the etrlount of 200 percent of the credit, plus interest at the rate provided in s. 220.807, and commits a felony of the thd degree, punishable as provided in s. 775.082, s. 775483, or s. 775.084. (b) Any person u ho makes an underpayment of tax as a result of a gros y overstated claim for this credit is guilty of a felony o the third degree, punishable as provided in s. 775.082, 775.083, or s. 775.084. For pur- poses of this paragrapN, a grossly overstated claim means a claim in an amolpt in excess of 100 percent of the amount of credit allow,ble under this section. (9) The provisions of thi section, except paragraph (1)(c) and subsection (8), s II expire and be void on June 30, 2005, and no busines shall be allowed to begin claiming such enterprise zone j s credit after that date; however, the expiration of this ection shall not affect the operation of any credit for NhOich a business has qualified under this section prior to Wrie 30, 2005, or any carryforward of unused credit amo nts as provided in paragraph (1)(c). Nistcry.-ss.3,6,ch. 80-247;a.22,ch. 81-167;a.4, .82-119; a. 20. ch. 83-55; s. 39, ch. 84-356; s. 35, ch. 85-80; s. 56, ch. 86-152; s. , ch. 87-6; ss. 17, 30, ch. 88-201; s. 93. ch. 91-112; s. 27; ch. 92-320; s. 51, ch. 136; s. 18, ch. 96-320. ,Note._ A. Section 56(1), ch. 94-136, provides that Injotwithst 'ng any other law to the contrary, any business which has hired any new am se, as defined in s. 220.03(1Xq), Florida Statutes (1993), on or before June 30, 1 , for which a credit may be claimed under s. 220.181, Florida Statutes (1993), and wages after June 30, 1994, for any creditable month under s. 220.181, Florida St utes (1993), shall be entitled to apply for, quality for, and avail itself of the credit r s. 220.181, Flor- ida Statutes (1993), as if that section remained in effect, unaffected other sections of this act, until such time as the business has received the maximu credit allowed pursuant to s. 220.181, Florida Statutes (1993), as it existed on Ju 30. 1994. No business may receive a credit pursuant to this paragraph for any ployes hired after April 1, 1994." B. Section 121, ch. 96-320, provides that: '(1) Notwithstanding the provisions of sections 212.096, 220.03 Xq), and 220.181, Florida Statutes, which require that new employees must have hired after July 1, 1995, in order for a business to be eligible for the enterprise z sales tax and corporate tax credits, an employee who is hired after January 1, 1 , may be defined as a 'new employee' for purposes of such tax credits. '(2) This section applies only to any business located within an area the was designated as a state enterprise zone before December 31, 1994, and was su quently redesignated or received a designation as a state enterprise zone on ly t, 1995, if the employing business transferred for employment within an enterpn zone, at least 100 ful-time employees from a location outside this state betw January 1, 1995, and July 1, 1995. "(3) Notwithstanding section 220.181(6), Florida Statutes, any business that is eligible to receive a tax credit pursuant to this section must submit an application Pursuant to sections 212.096 and 220.181, Florida Statutes, within 4 months after the effective date of this act. All other requirements of sections 212.096 and 220.181, Florida Statutes, apply to such a business' 220.183 Community contribution tax credit, (1) LEGISLATIVE FINDINGS. -The Legislature finds that: (a) There exist in the counties and municipalities conditions of blight evidenced by extensive deteriora- tion of public and private facilities, abandonment of sound structures, and high unemployment which condi- tions impede the conservation and development of healthy, safe, and economically viable communities. (b) L _ _oioration of housing and industrial, commer- cial, and public facilities contributes to the decline of neighborhoods and communities and leads to the loss of their historic character and the sense of community which this inspires; reduces the value of property com- prising the tax base of local communities; discourages private investment; and requires a disproportionate expenditure of public funds for the social services, unemployment benefits, and police protection required to combat the social and economic problems found in slum communities. (c) In order to ultimately restore social and economic viability to enterprise zones, it is necessary to renovate or construct new housing, water and sewer infrastruc- ture, and transportation facilities and to specifically pro- vide mechanisms to attract and encourage private eco- nomic activity. (d) The various local governments and other rede- velopment organizations now undertaking physical revi- talization projects are limited by tightly constrained bud- gets and inadequate resources. (e) In order to significantly improve revitalization efforts by local governments and community develop- ment organizations and to retain as much of the historic character of our communities as possible, it is necessary to provide additional resources, and the participation of private enterprise in revitalization efforts is an effective means for accomplishing that goal. (2) POLICY AND PURPOSE. -It is the policy of this state to encourage the participation of private corpora- tions in revitalization projects undertaken by public redevelopment organizations. The purpose of this sec- tion is to provide an incentive for such participation by granting partial state income tax credits to corporations that contribute resources to public redevelopment orga- nizations for the revitalization of enterprise zones for the benefit of low-income and moderate -income persons or to preserve existing historically significant properties within enterprise zones to the greatest extent possible. The Legislature thus declares this a public purpose for which public money may be borrowed, expended, loaned, and granted. (3) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX CREDITS; LIMITATIONS ON INDI- VIDUAL CREDITS AND PROGRAM SPENDING. - (a) Beginning July 1, 1995, there shall be allowed a credit of 50 percent of a community contribution against any tax due for a taxable year under this chapter. . (b) No business firm shall receive more than $200,000 in annual tax credits for all approved commu- nity contributions made in any one year. (c) The total amount of tax credit which may be granted for all programs approved under this section and s. 624.5105 is $2 million annually. (d) All proposals for the granting of the tax credit shall require the prior approval of the Office of Tourism, Trade, and Economic Development. (e) If the credit granted pursuant to this section is not fully used in any one year because of insufficient tax liability on the part of the business firm, the unused amount may be carried forward for a period not to exceed 5 years. The carryover credit may be used in a subsequent year when the tax imposed by this chapter 595 98- 753 s. 220.183 1996 SUPPLEMENT TO FLORIDA STATUTES 1995 s. 220.188 for such year excee a credit for such year under this section after applying the other credits and unused credit carryovers in the order provided in s. 220.02(10). (f) A taxpayer who files a Florida consolidated return as a member of an affiliated group pursuant to s. 220.131(1) may be allowed the credit on a consolidated return basis. (g) A taxpayer who is eligible to receive the credit provided for in s. 624.5105 is not eligible to receive the credit provided by this section. (4) ELIGIBILITY REQUIREMENTS. — (a) All community contributions by a business firm shall be in the form specified in s. 220.03(1)(d). (b) All community contributions must be reserved exclusively for use in projects as defined in s. 220.03(1)(t). (c) The project must be undertaken by an "eligible sponsor," defined here as: 1. A community action program; 2. A community development corporation; 3. A neighborhood housing services corporation; 4. A local housing authority, created pursuant to chapter421; 5. A community redevelopment agency, created pursuant to s. 163.356; 6. The Florida Industrial Development Corporation; 7. An historic preservation district agency or organi- zation; 8. A private industry council; 9. A direct -support organization as provided in s. 240,551; 10. An enterprise zone development agency created pursuant to s. 290.0057; or 11. Such other agency as the Office of Tourism, Trade, and Economic Development may, from time to time, designate by rule. In no event shall a contributing business firm have a financial interest in the eligible sponsor. (d) The project shall be located in an area desig- nated as an enterprise zone pursuant to s. 290.0065. Any project designed to construct or rehabilitate low- income housing is exempt from the area requirement of this paragraph. (5) APPLICATION REQUIREMENTS. — (a) Any eligible sponsor wishing to participate in this program must submit a proposal to the Office of Tour- ism, Trade, and Economic Development which sets forth the sponsor, the project, the area in which the project is located, and such supporting information as may be prescribed by rule. The proposal shall also contain a res- olution from the local governmental unit in which it is located certifying that the project is consistent with local plans and regulations. (b) Any business wishing to participate in this pro- gram must submit an application for tax credit to the Office of Tourism, Trade, and Economic Development, which application sets forth the sponsor; the project; and the type, value, and purpose of the contribution. The sponsor shall verify the terms of the application and indicate its willingness to receive the contribution, which verification indicate its willingness to receive the contri- bution, which verification shall be in writing and shall accompany the application for tax credit. 59E (c) The L .less firm must submit a separate appli- cation for tax credit for each individual contribution which it proposes to contribute to each individual proj- ect. (6) ADMINISTRATION. — (a) The Office of Tourism, Trade, and Economic Development is authorized to promulgate all rules nec- essary to administer this section, including rules for the approval or disapproval of proposals by business firms. (b) The decision of the Office of Tourism, Trade, and Economic Development shall be in writing, and, if approved, the proposal shall state the maximum credit allowable to the business firm. A copy of the decision shall be transmitted to the executive director of the Department of Revenue, who shall apply such credit to the tax liability of the business firm. (c) The Office of Tourism, Trade, and Economic Development shall periodically monitor all projects in a manner consistent with available resources to ensure that resources are utilized in accordance with this sec- tion; however, each project shall be reviewed no less often than once every 2 years. (d) The Department of Revenue shall promulgate any rules necessary to ensure the orderly implementa- tion and administration of this section. (7) EXPIRATION. —The provisions of this section, except paragraph (3)(e), shall expire and be void on June 30, 2005. History.—ss. 2, 3, 4, 5, 6, 7, 8.10, ch. 80-249; s. 24, ch.81-167; s.127. ch. 81-259; s. 6, ch. 82-119; s. 41, ch. 84-356; s. 19, ch. 88-201; s. 1, ch. 89-352; s. 56. ch. 89-356; s. 4, ch. 90-130; s. 123, ch. 91-112; s. 53, ch. 94-136; s. 22, ch. 96-320. 1220\ea 188 Export finance corporation investment it — There shall be allowed a credit against the tax d by this chapter to corporations, banks, and gs ssociations that make qualified investments in rt fin ce corporations on or before June 30, 1992. redit s II be computed as 20 percent of the quali- fiedinvestme initially made by a taxpayer during the le year. The amou allowed as a credit under this sec - hall not excee 50 percent of the tax imposed on poration, bank, savings association for the tax - year under this cha ter. In addition, no corporation, , or savings associat shall be allowed more than ,000 in annual credits d credit carryforwards, as ided in subsection (4), fo all taxable years. (3) The total amount of credhpilowed under this sec- tion shall not exceed $5 million for II taxpayers in all tax- able years. Based on the informati submitted by the export finance corporation, pursuant o Zs. 288.753, in the order received by the department, he department shall notify the export finance corporation ithin 60 days of receipt whether the limitation in this su section has been exceeded. (4) If the credit granted pursuant to this §qction is not fully used in any one year, the unused amount may be carried forward for a period not to exceed 7 years. The credit carryforward may be used in a subsequent year when the tax imposed by this chapter exceeds 4W credit for such year after applying the other credits anr, unused credit amounts in the order provided in s. 220.02(10). 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