FL H1209

Exempts separately stated charges for food, drink, services, advertising, credit card processing, and event personnel (laborers, stagehands, security, cleaning staff, etc.) imposed by convention halls, stadiums, theaters, arenas, and similar venues from sales tax.

Allows businesses receiving Urban High-Crime Area Job Tax Credits or Rural Job Tax Credits to assign or transfer credits to other businesses, with transferred credits usable only in the year received and non-transferable forward or backward.

Requires transferors to submit written transfer statements to the department including transferee information, effective date, tax period, and credit amount, with the department issuing certificates to transferees.

Permits qualified target industry businesses to sell, assign, exchange, or transfer unused tax credits, or carry forward unused credits for up to 5 years after the award date upon department approval.

Takes effect July 1, 2014.