The Orange County Enterprise Zone Program facilitates the revitalization of economically distressed communities by providing tax incentives and rebates to businesses that locate and invest in these areas. This new investment creates new jobs and enhances the social and economic well-being of these neighborhoods.  Orange County has two Enterprise Zones. 

The Orange County Enterprise Zone (PDF - 138 KB) is comprised of parts of unincorporated Orange County, the Town of Eatonville , and the City of Orlando.

The South Apopka Enterprise Zone (PDF - 49 KB) in northwest Orange County includes parts of the City of Apopka and the unincorporated communities of South Apopka and Zellwood.

Since its inception in 1994, the Orange County Enterprise Zone Program has provided over $800,000 in incentives. A variety of businesses have benefited from the Enterprise Zone Program, including Bradford Botanicals, a Zellwood nursery; Sunshine Nursery and Preschool, a child care facility; and Workscapes, an office furniture store in downtown Orlando. To see the latest Enterprise Zone activity reports click here.

How can the Orange County Enterprise Zone Program help my business? The program offers a series of incentives to facilitate the relocation and expansion of your business. These incentives target businesses that invest in Enterprise Zone communities by creating jobs, buying equipment, renovating the properties. Also, licensed childcare facilities located within an Enterprise Zone area may qualify for ad valorem property tax exemption.

"The Governor's Office of Tourism, Trade, and Economic Development (OTTED) administers the program and Enterprise Florida helps market it to businesses. The Florida Department of Revenue processes completed and approved tax incentive applications and provides technical assistance relating to eligibility requirements.

Taxpayers interested in qualifying to receive a tax credit or refund should first contact the local enterprise zone coordinator."

VERIFY YOUR LOCATION HERE

Please see our InfoMap Quick Start Guide for basic instructions.

Building Materials Sales Tax Refund

A refund is available for sales tax paid on the purchase of building materials paid to rehabilitate real property located in a zone (s.212.08(5)(g), FS)

• Guidelines (PDF - 108 KB)

• Forms - DR-26S (PDF - 827 KB); EZ-M (Word - 114 KB)
• Florida Statutes - 212.08(5)(g)
• Florida Administrative Code - 12A-1.107

Enterprise Zone Ad Valorem Property Tax Exemption Child Care Facility

Any real estate used and owned as a child care facility as defined in s. 402.302 which operates in an enterprise zone pursuant to chapter 290 is exempt from taxation (s.196.095, FS)

• Guidelines (PDF - 103 KB)

• Forms - DR-418E (PDF - 19 KB)
• Florida Statutes - 196.095; 220.03
• Florida Administrative Code - 12C-1.0188

Enterprise Zone Property Tax Credit

* It is highly recommended that you require a signed Power of Attorney whenever anyone other than the taxpayer is applying for Enterprise Zone tax incentives.

For more information on each inventive type, please visit the Florida Department of Revenue and Enterprise Florida.

Economic Gardening Loan Program Brochure (PDF - 1.6 MB)

Small business loans are now available for existing companies through the State of Florida's Economic Gardening Business Loan Pilot Program.  The Black Business Investment Fund (BBIF), an Orlando nonprofit that helps build small business capacity and access to capital, has been selected to administer the program statewide.  Businesses do not need to be minority-owned to qualify.

The Grow FL program Cultivating Growth Companies

The Florida Economic Gardening Institute, funded by the Florida Legislature at the University of Central Florida, helps second-stage companies achieve their potential.  Learn more at GrowFL.com

Non-profit organizations and units of state and local government that are interested in becoming a sponsor under this program should contact Manan Pathak from the Orange County Planning Division at 407-836-5600 or Manan.Pathak@ocfl.net.

Your business might be eligible for Additional Incentives.  Other links to business assistance may be found in the Economic Development Links. The Networked Community of Central Florida CD (PDF - 10 KB) is also an excellent a guide for doing businesses in Central Florida.

Bradford Botanicals, a Zellwood Nursery, specializes on indoor foliage and house plants. All their products are shipped throughout the United States and Canada. The Enterprise Zone program has helped them with their purchases of equipment and building materials. The Bradfords received about $8,000 in sales tax credits.

"My husband, Ned, and I have found this to be a wonderful program for business people."

Kimberly Bradford, Owner
Bradford Botanicals

Sunshine Nursery and Preschool is a child care facility for the Washington Shores community in unincorporated Orange County.  Currently, the center has 22 children between the ages of 2 and 5. However, after extensively renovating the property, Sunshine now has capacity for 43 children. This childcare facility received a property tax exemption as a facility located within the boundaries of the Orange County Enterprise Zone.

"We never imagined how good (the Enterprise Zone Program) might be. It has been great for us".

Elizabeth Ayotunde, Owner
Sunshine Nursery and Preschool

Workscapes is a full-service office furniture and space planning company. A key element in the company's growth was their move to a building in downtown Orlando, which allowed them to combine all local operations in a single building. Workscapes was able to use the Enterprise Zone's Business Equipment and Building Materials sales tax incentives to renovate the building.

"The Enterprise Zone program was a central factor in our decision to move to the downtown Orlando area".

Christine Hill, Operations Manager
Workscapes

For more information or to see if a business or employee residence is in an Orange County Enterprise Zone, contact Manan Pathak from the Orange County Planning Division at 407-836-5602 or Manan.Pathak@ocfl.net. 

You can also check if your property is located in one of Orange County's Enterprise Zones on InfoMap.  (The Enterprise Zone Program map layer is within the Fiscal and Economic Development folder located on the right side of the screen.)

Staff is also available to explain how your business can benefit from the Enterprise Zone incentives and to assist with the application process.  It is recommended that tax/finance professionals contact staff before submitting any applications.

Program at a Glance

• 2007-2008 Program at a Glance  (PDF - 141 KB)
• 2005-2006 Program at a Glance  (PDF - 18 KB)
• 2004-2005 Program at a Glance  (PDF - 79 KB)
• 2003-2004 Program at a Glance  (PDF -16 KB)

Annual Reports

• 2010 Florida Enterprise Zone Program Annual Report (PDF - 1.2 MB)
• 2008-2009 Annual Report  (PDF - 243 KB)
• 2007-2008 Annual Report  (PDF - 271 KB)
• 2006-2007 Annual Report  (PDF - 2351 KB)
• 2005-2006 Annual Report  (PDF - 114 KB)
• 2004-2005 Annual Report  (PDF - 126 KB)
• 2003-2004 Annual Report  (PDF - 22 KB)

General
English (PDF - 525 KB)  Español (PDF - 841 KB)  Kreyol (PDF - 219 KB)

Childcare
English (PDF - 206 KB)  Español (PDF - 246 KB)   Kreyol (PDF - 221 KB)

Nursery
English (PDF - 203 KB)

Enterprise Florida

Florida Statutes

Florida Department of Revenue

Florida Department of State (Administrative Code)

Enterprise Zone Address Locator

What is an Enterprise Zone?
The South Apopka and Orange County Enterprise Zones are 2 of 51 zones established by the Florida Legislature. Businesses located in these zones are eligible for state tax incentives for hiring new employees and making business investments. Enterprise Zones are administered by local governments (Orange County). Each zone is required to have an Enterprise Zone Development Agency and a strategic plan for revitalizing the area.

Who can benefit from an Enterprise Zone?
Any business located within the Enterprise Zone can receive credits and refunds on state sales, and corporate income taxes. Refunds of sales taxes on building materials used to rehabilitate residences and businesses in the Enterprise Zone also are available.

When can a business apply?
Applications can be submitted at anytime. However, the jobs credit programs require a permanent employee to be hired for a minimum of three (3) full calendar months before the business is eligible to receive benefits. In addition, applications must be submitted prior to the employee having worked six months.

How to obtain an application?
Applications may be requested from Orange County's Planning Division at 407-836-5600 (phone), 407-836-5862 (fax), or planning@ocfl.net (email). Forms may also be downloaded from either the County or State's Enterprise Zone websites (OC Ezone or floridaenterprisezone.com).

Is technical assistance available?
Yes. The EZDA staff is pleased to provide assistance and advice by phone or electronic mail. For a more detailed consultation, businesses can make an appointment by calling the Planning Division at 407-836-5600.

How is the program monitored?
The Planning Division verifies that the business is operating in a manner consistent with the program's requirements when the application is submitted. The Planning Division also maintains program files and submits quarterly reports to the State of Florida.

How can the Enterprise Zone Program help my business?
The Enterprise Zone incentives can help reduce the costs of business relocation, expansion, renovation, and job creation. The program has helped all type of businesses including retail stores, restaurants, nurseries, and child care facilities.

Can you help me buy equipment to start my business?
The Enterprise Zone Program provides incentives only AFTER the applicant has made an investment. The program does not offer loans or grants.

I have not made any investments this year. How can I benefit?
The Enterprise Zone Program was reauthorized by the Legislature until 2015. This allows a business owner several years to benefit from the program when planning to purchase equipment, buy or renovate property, or hire new employees.

Why is my area not included within the Enterprise Zone?
To be eligible, all Census Block Groups included within the Enterprise Zone must have at least 20 percent poverty rate, and half of the Block Groups must have poverty rates of at least 30 percent.

Do I have to own the building to qualify?
A business owner must own a building only to qualify for the child care facility exemption.  If you are leasing or renting the property, you can still qualify for the rest of the incentives.

Can I apply more than once?
Businesses can benefit from the building materials application only once, but may submit job tax credit, property tax credit, and business equipment applications more than once, if eligible investments are made.