FL S1422

Exempts separately stated charges imposed by convention halls, stadiums, theaters, and other public facilities on lessees or licensees for food, drink, services, advertising, credit card processing, and event-related personnel from sales tax.

Allows businesses receiving credits under the Urban High-Crime Area Job Tax Credit Program to assign or transfer credits to other businesses, with transferred credits usable only in the year received and not carried forward or backward.

Allows businesses receiving credits under the Rural Job Tax Credit Program to assign or transfer credits to other businesses under the same restrictions as the Urban High-Crime Area program.

Permits qualified target industry businesses to sell, assign, exchange, or transfer unused tax credits or carry forward unused amounts for up to 5 years if the business submits an application in the year it intends to use the credit.

Takes effect July 1, 2014.