Fla. Stat. 290.007
State incentives available in enterprise zones

(1)

The enterprise zone jobs credit provided in s. 220.181.

(2)

The enterprise zone property tax credit provided in s. 220.182.

(3)

The community contribution tax credits provided in ss. 212.08, 220.183, and 624.5105.

(4)

The sales tax exemption for building materials used in the rehabilitation of real property in enterprise zones provided in s. 212.08(5)(g).

(5)

The sales tax exemption for business equipment used in an enterprise zone provided in s. 212.08(5)(h).

(6)

The sales tax exemption for electrical energy used in an enterprise zone provided in s. 212.08(15).

(7)

The enterprise zone jobs credit against the sales tax provided in s. 212.096.

(8)

Notwithstanding any law to the contrary, the Public Service Commission may allow public utilities and telecommunications companies to grant discounts of up to 50 percent on tariffed rates for services to small businesses located in an enterprise zone designated pursuant to s. 290.0065. Such discounts may be granted for a period not to exceed 5 years. For purposes of this subsection, the term “public utility” has the same meaning as in s. 366.02(8) and the term “telecommunications company” has the same meaning as in s. 364.02(13).

Source: Section 290.007 — State incentives available in enterprise zones, https://www.­flsenate.­gov/Laws/Statutes/2024/0290.­007 (accessed Aug. 7, 2025).

290.001
Florida Enterprise Zone Act 290.002
Legislative findings 290.003
Policy and purpose 290.004
Definitions relating to Florida Enterprise Zone Act 290.007
State incentives available in enterprise zones 290.012
Transition 290.014
Annual reports on enterprise zones 290.016
Repeal 290.042
Definitions relating to Florida Small Cities Community Development Block Grant Program Act 290.043
Florida Small Cities Community Development Block Grant Program 290.044
Florida Small Cities Community Development Block Grant Program Fund 290.046
Applications for grants 290.047
Establishment of grant ceilings and maximum administrative cost percentages 290.048
General powers of department under ss 290.053
Response to economic emergencies in small communities 290.0055
Local nominating procedure 290.0056
Enterprise zone development agency 290.0057
Enterprise zone development plan 290.0058
Determination of pervasive poverty, unemployment, and general distress 290.0065
State designation of enterprise zones 290.0066
Revocation of enterprise zone designation 290.0072
Enterprise zone designation for the City of Winter Haven 290.0073
Enterprise zone designation for Indian River County, the City of Vero Beach, and the City of Sebastian 290.0074
Enterprise zone designation for Sumter County 290.0077
Enterprise zone designation for Orange County and the municipality of Apopka 290.0135
Local government ordinances 290.0401
Florida Small Cities Community Development Block Grant Program Act 290.0411
Legislative intent and purpose of ss 290.0455
Small Cities Community Development Block Grant Loan Guarantee Program 290.0475
Rejection of grant applications 290.0491
Florida Empowerment Zones 290.00677
Rural enterprise zones 290.00710
Enterprise zone designation for the City of Lakeland 290.00725
Enterprise zone designation for the City of Ocala 290.00726
Enterprise zone designation for Martin County 290.00727
Enterprise zone designation for the City of Palm Bay 290.00728
Enterprise zone designation for Lake County 290.00729
Enterprise zone designation for Charlotte County 290.00731
Enterprise zone designation for Citrus County 290.06561
Designation of rural enterprise zone as catalyst site

Current through Fall 2025

§ 290.007. State incentives available in enterprise zones's source at flsenate​.gov