Florida Senate - 2009                                    SB 2562
       
       
       
       By Senator Smith
       
       
       
       
       29-01836B-09                                          20092562__
    1                        A bill to be entitled                      
    2         An act relating to a tax refund program for business
    3         sustainability training; authorizing a sales tax
    4         refund to construction businesses for a portion of the
    5         tuition cost to attend training by the United States
    6         Green Building Council; limiting the amount of the
    7         sales tax refund per employee; authorizing small
    8         businesses to apply for the tax refund; providing
    9         duties of the Department of Revenue; requiring a
   10         business to apply to the department for the sales tax
   11         refund; authorizing small businesses to apply the tax
   12         refund against sales tax or corporate income tax
   13         liabilities; limiting the annual amount of sales tax
   14         refunds available; authorizing the department to adopt
   15         rules; providing for expiration of the program;
   16         providing an effective date.
   17  
   18  Be It Enacted by the Legislature of the State of Florida:
   19  
   20         Section 1. Tax refund program for construction business
   21  sustainability training.—
   22         (1)(a) A construction business that pays the tuition for an
   23  employee to take a course provided by the United States Green
   24  Building Council on the design, construction, or operation of
   25  high-performance green buildings may apply to the Department of
   26  Revenue for a sales tax refund. A qualifying construction
   27  business must have fewer than 25 employees. The tax refund shall
   28  equal 50 percent of the cost of the tuition, not to exceed
   29  $1,000 per employee annually.
   30         (b) Any small business as defined in s. 288.703, Florida
   31  Statutes, other than a franchise, may apply for such tax refund
   32  for employee training by submitting an application to the
   33  department. The limitations of paragraph (a) apply to tax
   34  refunds for small businesses.
   35         (c) The department shall provide forms and establish a
   36  procedure for applying for, processing, and issuing tax refunds.
   37         (2) An application for a sales tax refund must include:
   38         (a) The applicant’s federal employer identification number
   39  and the applicant’s state sales tax registration number.
   40         (b) The permanent address of the business in this state.
   41         (c) A description of the business, including the four-digit
   42  SIC code for each of its activities.
   43         (d) The names of employees completing the course, the
   44  titles of each course completed, the date and location the
   45  courses were taken, and a receipt showing the actual payment for
   46  the course.
   47         (e) Evidence of the total number of employees of the
   48  business.
   49         (f) Any other information requested by the department.
   50         (3) An application for a sales tax refund must be submitted
   51  within 60 days after the completion of a qualifying course.
   52         (4) Small businesses applying for the tax refund may elect
   53  to apply the tax refund against any liability for the sales and
   54  use tax imposed under chapter 212, Florida Statutes, or the
   55  corporate income tax imposed under chapter 220, Florida
   56  Statutes.
   57         (5) The department shall approve applications that comply
   58  with this section within 30 days after receipt. The department
   59  may not approve more than $2 million in refunds per fiscal year.
   60         (6) The department may adopt rules to administer this
   61  section.
   62         (7) This section expires August 31, 2011.
   63         Section 2. This act shall take effect July 1, 2009.