Florida Senate - 2015                                     SB 118
       By Senator Hays
       11-00021A-15                                           2015118__
    1                        A bill to be entitled                      
    2         An act relating to voluntary contributions for public
    3         education facilities; creating s. 215.165, F.S.;
    4         authorizing a participating business that registers
    5         with the Department of Revenue to solicit and collect
    6         contributions from its customers for the construction
    7         and maintenance of public education facilities;
    8         providing registration requirements; requiring a
    9         participating business to file a return and remit
   10         contributions to the department within a specified
   11         timeframe; requiring the department to deposit
   12         contributions into the Public Education Capital Outlay
   13         and Debt Service Trust Fund; requiring the department
   14         to adopt rules establishing forms and procedures;
   15         providing that voluntary contributions are not subject
   16         to audit by the department; amending s. 1013.65, F.S.;
   17         including voluntary contributions as a source of
   18         funding for the Public Education Capital Outlay and
   19         Debt Service Trust Fund; authorizing the executive
   20         director of the department to adopt emergency rules;
   21         providing that such rules are effective for a
   22         specified period; providing an effective date.
   24  Be It Enacted by the Legislature of the State of Florida:
   26         Section 1. Section 215.165, Florida Statutes, is created to
   27  read:
   28         215.165 Voluntary contributions for public education
   29  facilities.—A business that registers with the Department of
   30  Revenue as a participating business may solicit and collect
   31  voluntary contributions from its customers for the construction
   32  and maintenance of public education facilities. Such
   33  contributions may be solicited and collected through any means,
   34  including point-of-sale transactions and monthly customer
   35  invoices.
   36         (1) To register as a participating business, the business
   37  shall provide the department with its name, physical address,
   38  mailing address, telephone number, e-mail address, and federal
   39  employer identification number.
   40         (2) By the 20th day of each month that immediately follows
   41  a month in which voluntary contributions were collected, a
   42  participating business shall file a return with, and remit
   43  contributions collected during the prior month to, the
   44  department. If the 20th day is a Saturday, Sunday, or legal
   45  holiday, the return and voluntary contributions are due on the
   46  next business day. A participating business may file a return
   47  that is initiated through an electronic data interchange and may
   48  remit voluntary contributions by electronic funds transfer.
   49         (3)A participating business shall provide the following
   50  information on each return:
   51         (a)The information required under subsection (1).
   52         (b) Its taxpayer identification number issued by the
   53  department.
   54         (c)The amount of voluntary contributions collected and the
   55  amount of any adjustment to such contributions.
   56         (d)The amount of voluntary contributions being remitted.
   57         (4) The department shall deposit voluntary contributions
   58  remitted under this section into the Public Education Capital
   59  Outlay and Debt Service Trust Fund.
   60         (4) The department shall adopt rules establishing forms and
   61  procedures for filing returns and remitting voluntary
   62  contributions, which may include the use of existing tax returns
   63  or separate returns.
   64         (5)Voluntary contributions collected and remitted by
   65  participating businesses under this section are not subject to
   66  audit by the department.
   67         Section 2. Paragraph (a) of subsection (2) of section
   68  1013.65, Florida Statutes, is amended to read:
   69         1013.65 Educational and ancillary plant construction funds;
   70  Public Education Capital Outlay and Debt Service Trust Fund;
   71  allocation of funds.—
   72         (2)(a) The Public Education Capital Outlay and Debt Service
   73  Trust Fund shall be comprised of the following sources, which
   74  are hereby appropriated to the trust fund:
   75         1. Proceeds, premiums, and accrued interest from the sale
   76  of public education bonds and that portion of the revenues
   77  accruing from the gross receipts tax as provided by s. 9(a)(2),
   78  Art. XII of the State Constitution, as amended, interest on
   79  investments, and federal interest subsidies.
   80         2. General revenue funds appropriated to the fund for
   81  educational capital outlay purposes.
   82         3. All capital outlay funds previously appropriated and
   83  certified forward pursuant to s. 216.301.
   84         4.Deposits from voluntary contributions collected pursuant
   85  to s. 215.165.
   86         Section 3. Emergency rules.—
   87         (1) The executive director of the Department of Revenue is
   88  authorized, and all conditions are deemed to be met, to adopt
   89  emergency rules pursuant to s. 120.54(4), Florida Statutes, for
   90  the purpose of implementing this act.
   91         (2) Notwithstanding any other provision of law, emergency
   92  rules adopted pursuant to subsection (1) are effective for 6
   93  months after adoption and may be renewed during the pendency of
   94  procedures to adopt permanent rules addressing the subject of
   95  the emergency rules.
   96         (3) This section expires July 1, 2018.
   97         Section 4. This act shall take effect July 1, 2015.