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73.03
(78) To implement a program to approve applications for a certificate for
5purposes of ss. 71.07 (11), 71.28 (11), and 71.47 (11). Application shall be made to the
6department in each taxable year for which a certificate is desired. The department
7may not approve an application unless all of the following apply:
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(a) The applicant operates a business in this state and maintains a physical
9business location in this state.
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(b) The applicant owns a copyright in a video game production or platform, as
11defined in s. 71.07 (11) (a) 5., or is actively seeking a copyright in a video game
12production or platform.
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(c) The applicant provides verification of eligible expenditures incurred and
14eligible wages paid to claim the credit under s. 71.07 (11), 71.28 (11), or 71.47 (11) and
15submits an audit of such eligible expenditures and eligible wages.
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(d) The applicant certifies that the applicant will comply with the requirements
17under s. 71.07 (11), 71.28 (11), or 71.47 (11).