# Fla. Stat. § 290.007: 290.007 State incentives available in enterprise zones

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.007

## Section

- **Citation:** Fla. Stat. § 290.007
- **Heading:** 290.007 State incentives available in enterprise zones
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIX / Chapter 290 / Section 290.007

## Text

The following incentives are provided by the state to encourage the revitalization of 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).

History: s. 1, ch. 82-119; ss. 49, 57, ch. 84-356; s. 28, ch. 87-6; s. 71, ch. 87-243; s. 79, ch. 88-130; ss. 2, 20, ch. 91-262; ss. 28, 37, ch. 94-136; s. 66, ch. 2001-61; s. 23, ch. 2001-201; s. 23, ch. 2003-32; s. 23, ch. 2005-132; s. 11, ch. 2005-287; s. 57, ch. 2011-36; s. 34, ch. 2011-64; s. 62, ch. 2023-8.

## Nearby sections

- [Fla. Stat. § 290.001 290.001 Florida Enterprise Zone Act; popular name.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.001.md)
- [Fla. Stat. § 290.002 290.002 Legislative findings.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.002.md)
- [Fla. Stat. § 290.003 290.003 Policy and purpose.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.003.md)
- [Fla. Stat. § 290.004 290.004 Definitions relating to Florida Enterprise Zone Act.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.004.md)
- [Fla. Stat. § 290.007 290.007 State incentives available in enterprise zones.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.007.md)
- [Fla. Stat. § 290.012 290.012 Transition.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.012.md)
- [Fla. Stat. § 290.014 290.014 Annual reports on enterprise zones.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.014.md)
- [Fla. Stat. § 290.016 290.016 Repeal.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.016.md)
- [Fla. Stat. § 290.042 290.042 Definitions relating to Florida Small Cities Community Development Block Grant Program Act.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.042.md)
- [Fla. Stat. § 290.043 290.043 Florida Small Cities Community Development Block Grant Program; administration.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.043.md)
- [Fla. Stat. § 290.044 290.044 Florida Small Cities Community Development Block Grant Program Fund; administration; distribution.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.044.md)
- [Fla. Stat. § 290.046 290.046 Applications for grants; procedures; requirements.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.046.md)
- [Fla. Stat. § 290.047 290.047 Establishment of grant ceilings and maximum administrative cost percentages; elimination of population bias; loans in default.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.047.md)
- [Fla. Stat. § 290.048 290.048 General powers of department under ss. 290.0401-290.048.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.048.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIX_C290_S290.007. Check the current official text before relying on it. Not legal advice.