The Florida Legislature
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Office of Program Policy Analysis and Government Accountability

Florida’s Enterprise Zone Program Is Similar to Those of Other States, Report No. 04-24, March 2004
Full report in PDF format

  • 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  • Statutory provisions authorizing Florida’s Enterprise Program will be repealed December 31, 2005, unless re-enacted by the Legislature.

Which Government Program Summaries contain related information?

Office of Tourism, Trade and Economic Development

What other OPPAGA-related materials are available?

  • Report No. 11-24 Some States Allow School Districts to Charge Parents for School Bus Transportation or to Advertise in or on School Buses to Raise Additional Revenue,published in December 2011.
  • Report No. 11-01 Few Businesses Take Advantage of Enterprise Zone Benefits; the Legislature Could Consider Several Options to Modify the Program,published in January 2011.
  • Report No. 07-48 Legislature May Wish to Consider Options for Enhancing Florida’s Recreational Marine Industry, published in December 2007.
  • Report No. 06-77 Legislature Should Consider Lessons Learned If It Wishes to Create a New Microenterprise Development Program, published in December 2006.
  • Report No. 06-70 Progress Report: OTTED Has Taken Steps to Enhance the Florida Resource Directory, published in November 2006.
  • Report No. 05-54 The Legislature Has Several Options Available for Enhancing Rural Enterprise Zones, published in November 2005.
  • Report No. 05-32 OPPAGA Report: Locals Find State Urban Revitalization Programs Useful; More Centralized Program Information Would Be Helpful, published in May 2005.
  • Report No. 04-83 OPPAGA Report: Several Issues Important in Redesigning Business Recruitment and Expansion Tax Refund Programs, published in December 2004.
  • Report No. 03-64 Special Review: Enterprise Zone Pilot Project Incentives Not Widely Used, But Progress Made in Revitalizing ProjectArea, published in December 2003.
  • Report No. 99-43 Program Review: Use of Enterprise Zone Incentives Has Increased, but Challenges Continue, published in March 2000.
  • Report No. 99-43 Program Review: Use of Enterprise Zone Incentives Has Increased, but Challenges Continue, published in March 2000.

Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
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