Florida Senate - 2015                              CS for SB 118
       By the Committee on Finance and Tax; and Senators Hays and Gaetz
       593-02340-15                                           2015118c1
    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 the
    9         department to issue a certificate and taxpayer
   10         identification number to a participating business;
   11         requiring a participating business to file a return
   12         and remit contributions to the department within a
   13         specified timeframe; requiring the department to
   14         deposit contributions into the Public Education
   15         Capital Outlay and Debt Service Trust Fund;
   16         authorizing the department to adopt rules establishing
   17         forms and procedures; providing that voluntary
   18         contributions are not subject to audit by the
   19         department; amending s. 1013.65, F.S.; including
   20         voluntary contributions as a source of funding for the
   21         Public Education Capital Outlay and Debt Service Trust
   22         Fund; authorizing the executive director of the
   23         department to adopt emergency rules; providing that
   24         such rules are effective for a specified period;
   25         providing for expiration; providing an effective date.
   27  Be It Enacted by the Legislature of the State of Florida:
   29         Section 1. Section 215.165, Florida Statutes, is created to
   30  read:
   31         215.165 Voluntary contributions for public education
   32  facilities.—A business that registers with the Department of
   33  Revenue as a participating business may solicit and collect
   34  voluntary contributions from its customers for the construction
   35  and maintenance of public education facilities. Such
   36  contributions may be solicited and collected through any means,
   37  including point-of-sale transactions and monthly customer
   38  invoices.
   39         (1) To register as a participating business, the business
   40  must provide the department with its name, physical address,
   41  mailing address, telephone number, e-mail address, and federal
   42  employer identification number. Upon receipt of this
   43  information, the department shall issue to the participating
   44  business a certificate indicating that the business is
   45  registered with the department for the collection of voluntary
   46  contributions and providing a taxpayer identification number to
   47  be used by the business for returns under this section. The
   48  department may issue this certificate electronically or by
   49  United States mail.
   50         (2) By the 20th day of each month that immediately follows
   51  a month in which voluntary contributions were collected, a
   52  participating business shall file a return with, and remit the
   53  contributions collected during the prior month to, the
   54  department. If the 20th day is a Saturday, Sunday, or legal
   55  holiday, the return and voluntary contributions are due on the
   56  next business day. A participating business may file a return
   57  that is initiated by electronic means and may remit voluntary
   58  contributions by electronic funds transfer. A return is not
   59  required for a period in which voluntary contributions were not
   60  collected. A participating business may correct an error in a
   61  prior remittance by adjusting the amount remitted on a future
   62  return.
   63         (3)(a)A participating business shall provide the following
   64  information on each return:
   65         1.The information required under subsection (1).
   66         2. The taxpayer identification number issued by the
   67  department.
   68         3.The amount of voluntary contributions collected and the
   69  amount of any adjustment to such contributions.
   70         4.The amount of voluntary contributions being remitted.
   71         (b) If the department receives a return from a business
   72  that has not registered as a participating business, the
   73  department shall deposit the voluntary contributions pursuant to
   74  subsection (4) and shall register the business as a
   75  participating business with the information included on the
   76  return.
   77         (4) The department shall deposit voluntary contributions
   78  remitted under this section into the Public Education Capital
   79  Outlay and Debt Service Trust Fund.
   80         (5) The department may adopt rules to establish forms and
   81  procedures for filing returns and remitting voluntary
   82  contributions, which may include the use of existing or new
   83  forms.
   84         (6)Voluntary contributions collected and remitted by a
   85  participating business under this section are not subject to
   86  audit by the department.
   87         Section 2. Paragraph (a) of subsection (2) of section
   88  1013.65, Florida Statutes, is amended to read:
   89         1013.65 Educational and ancillary plant construction funds;
   90  Public Education Capital Outlay and Debt Service Trust Fund;
   91  allocation of funds.—
   92         (2)(a) The Public Education Capital Outlay and Debt Service
   93  Trust Fund shall be comprised of the following sources, which
   94  are hereby appropriated to the trust fund:
   95         1. Proceeds, premiums, and accrued interest from the sale
   96  of public education bonds and that portion of the revenues
   97  accruing from the gross receipts tax as provided by s. 9(a)(2),
   98  Art. XII of the State Constitution, as amended, interest on
   99  investments, and federal interest subsidies.
  100         2. General revenue funds appropriated to the fund for
  101  educational capital outlay purposes.
  102         3. All capital outlay funds previously appropriated and
  103  certified forward pursuant to s. 216.301.
  104         4.Deposits from voluntary contributions collected pursuant
  105  to s. 215.165.
  106         Section 3. (1) The executive director of the Department of
  107  Revenue is authorized, and all conditions are deemed to be met,
  108  to adopt emergency rules pursuant to s. 120.54(4), Florida
  109  Statutes, for the purpose of implementing this act.
  110         (2) Notwithstanding any other provision of law, emergency
  111  rules adopted pursuant to subsection (1) are effective for 6
  112  months after adoption and may be renewed during the pendency of
  113  procedures to adopt permanent rules addressing the subject of
  114  the emergency rules.
  115         (3) This section expires July 1, 2018.
  116         Section 4. This act shall take effect January 1, 2016.