FL H1533

Establishes a 10-year pilot program designating six areas as "super enterprise zones" in Miami-Dade, Lee, and Collier Counties to encourage economic revitalization in distressed communities.

Provides sales tax exemptions for certified businesses in super enterprise zones on: tangible personal property purchased for business use, and retail sales of items under $1,000 (with exemptions lasting 5-10 years depending on whether business is new or existing).

Requires businesses to qualify as "certified" by meeting criteria including: locating within the zone, creating new jobs, having no delinquent taxes, and employing at least 20 percent of workers from the zone or nearby enterprise zones.

Mandates annual economic impact reporting by enterprise zone development agencies on certified businesses, job creation, capital investment, and success metrics.

Directs the Office of Program Policy Analysis and Government Accountability to conduct interim review (by December 2016) and final review (by December 2022) evaluating whether tax relief stimulated investment, job creation, and economic development; all designations expire June 30, 2023.