The Florida Legislature
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Office of Program Policy Analysis and Government Accountability

The Legislature Has Several Options Available for Enhancing Rural Enterprise Zones, Report No. 05-54, November 2005
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The use of state incentives in rural enterprise zones has substantially increased during the past decade. However, the use of incentives awarded varies widely among these enterprise zones. The Legislature may wish to consider several options that could encourage more businesses to take advantage of incentives in rural zones.
  • Reduce the minimum dollar threshold for the sales tax refund on business machinery and equipment from $5,000 to a lower amount, such as $500.
  • Provide rural enterprise zones with financial assistance for administration and marketing.
  • Allow companies in rural enterprise zones to transfer tax credits to other companies.
  • Replace tax credit incentives with tax refunds.

Each option has benefits and drawbacks that the Legislature should carefully weigh.

Which Government Program Summaries contain related information?

Office of Tourism, Trade and Economic Development
Enterprise Florida, Inc.
General Tax Administration

What other OPPAGA-related materials are available?

  • 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. 05-32 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. 04-24 Information Brief: Florida’s Enterprise Zone Program Is Similar to Those of Other States, published in March 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.

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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