Florida Administrative Code

Rulemaking Authority 14.204(7), 282.318(3), 282.318(6) FS. Law Implemented Section 12, Chapter 2009-80, L.O.F. History-New 11-15-10, Repealed 6-5-16.

Rulemaking Authority 14.204(7), 282.318(3), 282.318(6) FS. Law Implemented Section 12, Chapter 2009-80, L.O.F. History-New 11-15-10, Repealed 6-5-16.

Rulemaking Authority 14.204(7), 282.318(3), 282.318(6) FS. Law Implemented Section 12, Chapter 2009-80, L.O.F. History-New 11-15-10, Repealed 6-5-16.

Rulemaking Authority 14.204(7), 282.318(3), 282.318(6) FS. Law Implemented Section 12, Chapter 2009-80, L.O.F. History-New 11-15-10, Repealed 6-5-16.

Rulemaking Authority 14.204(7), 282.318(3), 282.318(6) FS. Law Implemented Section 12, Chapter 2009-80, L.O.F. History-New 11-15-10, Repealed 6-5-16.

Rulemaking Authority 14.204(7), 282.318(3), 282.318(6) FS. Law Implemented Section 12, Chapter 2009-80, L.O.F. History-New 11-15-10, Repealed 6-5-16.

Rulemaking Authority 282.102(2), (6), (16) FS. Law Implemented 282.0041, 282.101, 282.318 FS. History-New 8-10-04, Formerly 60DD-2.001, Repealed 6-5-16.

Rulemaking Authority 282.102(2), (6), (16) FS. Law Implemented 282.318 FS. History-New 8-10-04, Formerly 60DD-2.002, Repealed 6-5-16.

Rulemaking Authority 282.102(2), (6), (16) FS. Law Implemented 282.318 FS. History-New 8-10-04, Formerly 60DD-2.003, Repealed 6-5-16.

Rulemaking Authority 282.102(2), (6), (16) FS. Law Implemented 282.318 FS. History-New 8-10-04, Formerly 60DD-2.004, Repealed 6-6-16.

Rulemaking Authority 282.102(2), (6), (16) FS. Law Implemented 282.318 FS. History-New 8-10-04, Formerly 60DD-2.005, Repealed 6-5-16.

Rulemaking Authority 282.102(2), (6), (16) FS. Law Implemented 282.318 FS. History-New 8-10-04, Formerly 60DD-2.006, Repealed 6-5-16.

Rulemaking Authority 282.102(2), (6), (16) FS. Law Implemented 252.365, 282.318 FS. History-New 8-10-04, Formerly 60DD-2.007, Repealed 6-5-16.

Rulemaking Authority 282.102(2), (16) FS. Law Implemented 282.318 FS. History-New 8-10-04, Formerly 60DD-2.008, Repealed 6-5-16.

Rulemaking Authority 282.102(2), (16) FS. Law Implemented 281.301, 282.318 FS. History-New 8-10-04, Formerly 60DD-2.009, Repealed 6-5-16.

Rulemaking Authority 282.102(2) FS. Law Implemented 120.54(8), 282.318 FS. History-New 8-10-04, Formerly 60DD-2.010, Repealed 6-5-16.

(1) The Department shall reimburse travel expenses, as that term is defined in section 288.1253(1), F.S., to the Governor, the Lieutenant Governor, security staff of the Governor or Lieutenant Governor, the Commissioner of Film and Entertainment, and staff of the Office of Film a…

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.002, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.003, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.004, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.005, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.006, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.007, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.008, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.009, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.010, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.011, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.012, Repealed 6-11-18.

(1) Prior to accepting or using any complimentary travel, accommodations, meeting space, meals, equipment, transportation, or any other goods or services, the employee or representative must obtain authorization from the Department. To obtain authorization, the employee or repres…

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.014, Repealed 6-11-18.

Rulemaking Authority 288.1253(2) FS. Law Implemented 288.1253 FS. History-New 2-21-02, Formerly 27M-1.015, Repealed 6-11-18.

(1) The application period for certification under either Section 288.11621 or 288.11631, F.S, shall begin upon notice published in the Department in the Florida Administrative Register. In order to be considered for certification, an applicant must submit all information require…

Rulemaking Authority 288.11621(8) FS. Law Implemented 288.11621(5) FS. History-New 4-30-13, Repealed 3-12-17.

Rulemaking Authority 288.11631(6) FS. Law Implemented 288.11631(2) FS. History-New 2-12-14, Repealed 3-12-17.

Rulemaking Authority 288.11631(6) FS. Law Implemented 288.11631 FS. History-New 2-12-14, Repealed 3-12-17.

(1) The application period for those applying for certification to receive funding as a facility for a new or retained professional sports franchise pursuant to Section 288.1162, F.S., shall begin upon notice published by the Department in the Florida Administrative Register. In …

(1) The application period for those applying for certification to receive funding as a motorsports entertainment complex pursuant to Section 288.1171, F.S., shall begin upon notice published by the Department in the Florida Administrative Register. In order to be considered for …

Rulemaking Authority 288.11625(14) FS. Law Implemented 288.11625 FS. History-New 6-21-16, Repealed pursuant to Section 120.536, F.S., 7-1-21

This section defines terms and phrases used throughout chapter 73A-3, F.A.C. In this chapter, terms and phrases shall have the meanings defined in section 288.1254, F.S., or in this section. Terms and phrases not defined by statute or rule shall be construed according to their pl…

Rulemaking Authority 288.1254(8) FS. Law Implemented 288.1254(3) FS. History-New 12-30-10, Formerly 27M-5.002, Repealed 2-14-17.

Rulemaking Authority 288.1254(8) FS. Law Implemented 288.1254(3), 288.1254(4) FS. History-New 12-30-10, Formerly 27M-5.003, Repealed 2-14-17.

Rulemaking Authority 288.1254(8) FS. Law Implemented 288.1254(3) FS. History-New 12-30-10, Formerly 27M-5.004, Repealed 2-14-17.

(1) After all Qualified Expenditures have been made, the Certified Production shall hire an independent Florida-based and Florida-licensed Certified Public Accountant (CPA) of the Certified Production's choosing, at the Certified Production's expense, to verify the Qualified Expe…

The Department shall withdraw the tax credit eligibility of a Certified Production that does not continue on a Reasonable Schedule. Failure to provide information requested by the Department to demonstrate progression on a Reasonable Schedule shall result in certification being w…

(1) OFE shall review the accountant's final report, submitted under subsection 73A-3.005(2), F.A.C., and then report to the Department the final verified amount of actual Qualified Expenditures made by the Certified Production. (2) The Department shall determine and approve the f…

(1) Within fourteen (14) days after receipt of the Award Letter, the awardee shall file with the Department a completed Tax Credit Election Form (form OTTED 1254-9 (12/10), which is hereby incorporated by reference), which shall constitute an irrevocable election to apply the tax…

(1) A Recipient electing to transfer credits shall apply for the transfer using the Tax Credit Transfer Form (form OTTED 1254-10 (12/10), which is hereby incorporated by reference). (2) Within fourteen (14) days after the receipt of a completed Tax Credit Transfer Form, the Depar…

The following capitalized terms have the meanings indicated. Referenced forms are available on the Internet at http://www.floridajobs.org or may be obtained from the Division. (1) "Applicant" means a taxpayer that applies to qualify as eligible to apportion its adjusted federal i…

(1) An Applicant must submit a Notice of Intent, form DSBD 153-1, to the Division in order to commence the two year period for measuring qualified capital expenditures. (2) The Division shall acknowledge in writing receipt of the Applicant's Notice of Intent to apply and specify …

Rulemaking Authority 220.194(8) FS. Law Implemented 220.194 FS. History-New 1-1-14, Repealed 2-24-21.