Most states (39) have established enterprise zone or similar programs. These programs vary widely in the number of zones established, and three entire states have been designated as enterprise zones. Most states require areas to meet certain criteria, such as having high levels of poverty, unemployment, and population losses, to be designated as an enterprise zone. Most states also require businesses to meet certain job creation or capital investment criteria in order to receive incentives.
Some states have implemented other types of geographically targeted incentive programs such as tax-free zones. These programs differ from typical enterprise zone programs in that they substantially reduce taxes for existing business and residents of distressed areas rather than targeting incentives to businesses relocating or expanding operations in a designated area.
Statutory provisions authorizing Florida's Enterprise Program will be repealed December 31, 2005, unless re-enacted by the Legislature.

Some States Allow School Districts to Charge Parents for School Bus Transportation or to Advertise in or on School Buses to Raise Additional Revenue
Report 11-24 December 2011
Few Businesses Take Advantage of Enterprise Zone Benefits; the Legislature Could Consider Several Options to Modify the Program
Report 11-01 January 2011
Legislature May Wish to Consider Options for Enhancing Florida's Recreational Marine Industry
Report 07-48 December 2007
Legislature Should Consider Lessons Learned If It Wishes to Create a New Microenterprise Development Program
Report 06-77 December 2006

Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.