FL S0414

Designates six areas in Miami-Dade, Lee, and Collier Counties as pilot project super enterprise zones for a 10-year period to encourage economic revitalization in distressed communities with high unemployment and poverty rates.

Provides sales tax exemptions for tangible personal property purchased by certified businesses for use within super enterprise zones and for retail sales (under $1,000) made by certified businesses located in these zones.

Requires certified businesses to file annual applications with local enterprise zone development agencies, create new employment within the zone, employ at least 20 percent of workers from the super enterprise zone or county enterprise zone, and have no delinquent tax obligations.

Establishes the Office of Tourism, Trade, and Economic Development's responsibility to designate super enterprise zones and requires enterprise zone development agencies to submit annual economic impact reports including certified business information, job creation, capital investment, and employee residency data.

Directs the Office of Program Policy Analysis and Government Accountability to conduct interim review by December 1, 2016, and final review by December 1, 2022, to evaluate the effectiveness of super enterprise zones in generating new investment, jobs, and business development; all provisions expire June 30, 2023.