§ 290.00677, Fla. Stat. · Chapter 290. URBAN REDEVELOPMENT
Rural enterprise zones; special qualifications.
Text — 2026 Florida Statutes
(1) Notwithstanding the enterprise zone residency requirements set out in s. 212.096(1)(c), eligible businesses as defined in s. 212.096(1)(a) located in rural enterprise zones as defined in 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 community as defined in former s. 288.106(2). 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 in 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 community as defined in former s. 288.106(2). All other provisions of s. 220.181, including, but not limited to, those relating to the award of enhanced credits, apply to such businesses.
Notes and commentary — not statutory text
History
s. 21, ch. 2001-201; s. 46, ch. 2002-218; s. 11, ch. 2005-287; s. 6, ch. 2010-136; s. 121, ch. 2023-173.
Note 1
Note.—Repealed December 31, 2015, by s. 11, ch. 2005-287.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0290/0290.html
- Text hash
- sha256 42dccfe700ccf4955da4759c31fd49ac0f8136528e813df712111d2c59a660cc
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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- 1 footnote reference mark(s) are omitted from the text; the notes they mark are under Notes
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 212.096, Fla. Stat.Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.Printed as s. 212.096; s. 212.096(1)(a); s. 212.096(1)(c)
- § 220.03, Fla. Stat.Definitions.Printed as s. 220.03(1)(c); s. 220.03(1)(q)
- § 220.181, Fla. Stat.Enterprise zone jobs credit.Printed as s. 220.181
- § 290.004, Fla. Stat.Definitions relating to Florida Enterprise Zone Act.Printed as s. 290.004
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.