FL H0923

Authorizes Enterprise Florida, Inc., to establish, develop, and promote a comprehensive statewide golf trail to support golf tourism expansion, job creation, and economic development in the golf industry and related hospitality and retail sectors.

Requires Enterprise Florida, Inc., to designate a proprietary name for the golf trail, maintain and protect its brand and intellectual property, and may license the name to receive compensation while prohibiting the organization from accepting financial liability for the trail's creation.

Directs the Department of Economic Opportunity, Florida Tourism Industry Marketing Corporation, and other state and local economic development agencies to support the golf trail's development and promotion, with annual progress reports due by February 1 beginning in 2012.

Removes the restriction on qualified active low-income community businesses deriving revenue from private or commercial golf courses in the New Markets Development Program, and allows investments in recreational facilities to qualify as qualified investments if publicly accessible and affordable.

Creates an ad valorem tax exemption for golf course property donated to the state, local government, or nonprofit organizations for public recreational, agricultural, environmental, or educational purposes, and allows owners to retain vested or permitted rights in donated property.