| 1 | Representative(s) Brummer offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove lines 66-103 and insert: |
| 5 | the collection allowance into the Department of Education's |
| 6 | Grants and Donations Trust Fund for the benefit of the Blind |
| 7 | Babies Program in the Division of Blind Services of the |
| 8 | Department of Education. Such an election must be made with the |
| 9 | timely filing of a return and may not be rescinded once made. If |
| 10 | a dealer who makes such an election files a delinquent return, |
| 11 | underpays the tax, or files an incomplete return, the amount |
| 12 | transferred into the Grants and Donations Trust Fund shall be |
| 13 | the amount of the collection allowance remaining after |
| 14 | resolution of liability for all of the tax, interest, and |
| 15 | penalty due on that return or underpayment of tax. The |
| 16 | Department of Education shall distribute the remaining amount |
| 17 | from the trust fund to the school districts that have adopted a |
| 18 | resolution stating that those funds will be used to ensure that |
| 19 | up-to-date technology is purchased for the classrooms in the |
| 20 | district and that teachers are trained in the use of that |
| 21 | technology. Revenues collected in districts that do not adopt |
| 22 | such a resolution shall be equally distributed to districts that |
| 23 | have adopted such resolutions. |
| 24 | 2. This paragraph applies to all taxes, surtaxes, and any |
| 25 | local option taxes administered under this chapter and remitted |
| 26 | directly to the department. This paragraph does not apply to any |
| 27 | locally imposed and self-administered convention development |
| 28 | tax, tourist development tax, or tourist impact tax administered |
| 29 | under this chapter. |
| 30 | Section 2. Notwithstanding the provisions of chapter 120, |
| 31 | Florida Statutes, the Department of Revenue may adopt rules to |
| 32 | carry out the amendment made by this act to s. 212.12, Florida |
| 33 | Statutes. |
| 34 | Section 3. The sum of $112,920 is appropriated from the |
| 35 | General Revenue Fund to the Department of Revenue for the |
| 36 | purpose of administering the amendment to s. 212.12, Florida |
| 37 | Statutes, made by this act. The Department of Revenue shall |
| 38 | retain all of the revenues from dealer collection allowances |
| 39 | which are to be deposited into the Department of Education's |
| 40 | Grants and Donations Trust Fund until the $112,920 appropriated |
| 41 | from the General Revenue Fund has been recovered. |
| 42 | Section 4. Revenues from the dealer collection allowances |
| 43 | shall be transferred quarterly from the General Revenue Fund to |
| 44 | the Department of Education's Grants and Donations Trust Fund. |
| 45 | The Department of Revenue shall provide to the Division of Blind |
| 46 | Services of the Department of Education quarterly |
| 47 |
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| 48 |
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| 49 | ======= T I T L E A M E N D M E N T ======= |
| 50 | Remove line(s) 10-15 and insert: |
| 51 | to the Grants and Donations Trust Fund for distribution to |
| 52 | school districts as specified; providing exceptions; providing |
| 53 | for rulemaking by the Department of Revenue; providing an |
| 54 | appropriation; providing for costs recovery; requiring the |
| 55 | Department of Revenue to report collection information to the |
| 56 | Division of Blind Services of the Department of Education; |
| 57 | providing an |