Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. SB 118
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/16/2015           .                                

       The Committee on Finance and Tax (Altman) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 215.165, Florida Statutes, is created to
    6  read:
    7         215.165 Voluntary contributions for public education
    8  facilities.—A business that registers with the Department of
    9  Revenue as a participating business may solicit and collect
   10  voluntary contributions from its customers for the construction
   11  and maintenance of public education facilities. Such
   12  contributions may be solicited and collected through any means,
   13  including point-of-sale transactions and monthly customer
   14  invoices.
   15         (1) To register as a participating business, the business
   16  must provide the department with its name, physical address,
   17  mailing address, telephone number, e-mail address, and federal
   18  employer identification number. Upon receipt of this
   19  information, the department shall issue to the participating
   20  business a certificate indicating that the business is
   21  registered with the department for the collection of voluntary
   22  contributions and providing a taxpayer identification number to
   23  be used by the business for returns under this section. The
   24  department may issue this certificate electronically or by
   25  United States mail.
   26         (2) By the 20th day of each month that immediately follows
   27  a month in which voluntary contributions were collected, a
   28  participating business shall file a return with, and remit the
   29  contributions collected during the prior month to, the
   30  department. If the 20th day is a Saturday, Sunday, or legal
   31  holiday, the return and voluntary contributions are due on the
   32  next business day. A participating business may file a return
   33  that is initiated by electronic means and may remit voluntary
   34  contributions by electronic funds transfer. A return is not
   35  required for a period in which voluntary contributions were not
   36  collected. A participating business may correct an error in a
   37  prior remittance by adjusting the amount remitted on a future
   38  return.
   39         (3)(a)A participating business shall provide the following
   40  information on each return:
   41         1.The information required under subsection (1).
   42         2. The taxpayer identification number issued by the
   43  department.
   44         3.The amount of voluntary contributions collected and the
   45  amount of any adjustment to such contributions.
   46         4.The amount of voluntary contributions being remitted.
   47         (b) If the department receives a return from a business
   48  that has not registered as a participating business, the
   49  department shall deposit the voluntary contributions pursuant to
   50  subsection (4) and shall register the business as a
   51  participating business with the information included on the
   52  return.
   53         (4) The department shall deposit voluntary contributions
   54  remitted under this section into the Public Education Capital
   55  Outlay and Debt Service Trust Fund.
   56         (5) The department may adopt rules to establish forms and
   57  procedures for filing returns and remitting voluntary
   58  contributions, which may include the use of existing or new
   59  forms.
   60         (6)Voluntary contributions collected and remitted by a
   61  participating business under this section are not subject to
   62  audit by the department.
   63         Section 2. Paragraph (a) of subsection (2) of section
   64  1013.65, Florida Statutes, is amended to read:
   65         1013.65 Educational and ancillary plant construction funds;
   66  Public Education Capital Outlay and Debt Service Trust Fund;
   67  allocation of funds.—
   68         (2)(a) The Public Education Capital Outlay and Debt Service
   69  Trust Fund shall be comprised of the following sources, which
   70  are hereby appropriated to the trust fund:
   71         1. Proceeds, premiums, and accrued interest from the sale
   72  of public education bonds and that portion of the revenues
   73  accruing from the gross receipts tax as provided by s. 9(a)(2),
   74  Art. XII of the State Constitution, as amended, interest on
   75  investments, and federal interest subsidies.
   76         2. General revenue funds appropriated to the fund for
   77  educational capital outlay purposes.
   78         3. All capital outlay funds previously appropriated and
   79  certified forward pursuant to s. 216.301.
   80         4.Deposits from voluntary contributions collected pursuant
   81  to s. 215.165.
   82         Section 3. (1) The executive director of the Department of
   83  Revenue is authorized, and all conditions are deemed to be met,
   84  to adopt emergency rules pursuant to s. 120.54(4), Florida
   85  Statutes, for the purpose of implementing this act.
   86         (2) Notwithstanding any other provision of law, emergency
   87  rules adopted pursuant to subsection (1) are effective for 6
   88  months after adoption and may be renewed during the pendency of
   89  procedures to adopt permanent rules addressing the subject of
   90  the emergency rules.
   91         (3) This section expires July 1, 2018.
   92         Section 4. This act shall take effect January 1, 2016.
   94  ================= T I T L E  A M E N D M E N T ================
   95  And the title is amended as follows:
   96         Delete everything before the enacting clause
   97  and insert:
   98                        A bill to be entitled                      
   99         An act relating to voluntary contributions for public
  100         education facilities; creating s. 215.165, F.S.;
  101         authorizing a participating business that registers
  102         with the Department of Revenue to solicit and collect
  103         contributions from its customers for the construction
  104         and maintenance of public education facilities;
  105         providing registration requirements; requiring the
  106         department to issue a certificate and taxpayer
  107         identification number to a participating business;
  108         requiring a participating business to file a return
  109         and remit contributions to the department within a
  110         specified timeframe; requiring the department to
  111         deposit contributions into the Public Education
  112         Capital Outlay and Debt Service Trust Fund;
  113         authorizing the department to adopt rules establishing
  114         forms and procedures; providing that voluntary
  115         contributions are not subject to audit by the
  116         department; amending s. 1013.65, F.S.; including
  117         voluntary contributions as a source of funding for the
  118         Public Education Capital Outlay and Debt Service Trust
  119         Fund; authorizing the executive director of the
  120         department to adopt emergency rules; providing that
  121         such rules are effective for a specified period;
  122         providing for expiration; providing an effective date.