Florida Senate - 2015                       CS for CS for SB 118
       By the Committees on Fiscal Policy; and Finance and Tax; and
       Senators Hays and Gaetz
       594-04446-15                                           2015118c2
    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; providing that contributions
   14         become state funds at the moment of collection by a
   15         participating business; requiring the department to
   16         deposit contributions into the Public Education
   17         Capital Outlay and Debt Service Trust Fund;
   18         authorizing the department to adopt rules establishing
   19         forms and procedures; providing that certain
   20         provisions of law regarding the authority to audit and
   21         make assessments and the maintenance of books and
   22         records apply to the collection and remittance of
   23         voluntary contributions; providing that certain
   24         provisions of law regarding interest and penalties,
   25         estimated tax liability, and a dealer’s credit for
   26         collections do not apply to such collections and
   27         remittances; authorizing the department to conduct an
   28         audit of voluntary contributions or undertake
   29         enforcement proceedings under certain circumstances;
   30         requiring the department to provide written
   31         notification to a participating business if the
   32         department finds during an audit that voluntary
   33         contributions were not remitted; providing for the
   34         remittance of unremitted contributions without penalty
   35         or interest within a specified period; providing for
   36         penalties and interest on contributions that are not
   37         remitted within the specified period; authorizing
   38         participating businesses to deduct a specified
   39         percentage, up to a certain maximum amount, of the
   40         voluntary contributions collected to compensate
   41         themselves for certain expenses; amending s. 1013.65,
   42         F.S.; including voluntary contributions as a source of
   43         funding for the Public Education Capital Outlay and
   44         Debt Service Trust Fund; authorizing the executive
   45         director of the department to adopt emergency rules;
   46         providing that such rules are effective for a
   47         specified period; providing for expiration; providing
   48         an appropriation; providing an effective date.
   50  Be It Enacted by the Legislature of the State of Florida:
   52         Section 1. Section 215.165, Florida Statutes, is created to
   53  read:
   54         215.165 Voluntary contributions for public education
   55  facilities.—A business that registers with the Department of
   56  Revenue as a participating business may solicit and collect
   57  voluntary contributions from its customers for the construction
   58  and maintenance of public education facilities. Such
   59  contributions may be solicited and collected through any means,
   60  including point-of-sale transactions and monthly customer
   61  invoices.
   62         (1) To register as a participating business, the business
   63  must provide the department with its name, physical address,
   64  mailing address, telephone number, e-mail address, and federal
   65  employer identification number. Upon receipt of this
   66  information, the department shall issue to the participating
   67  business a certificate indicating that the business is
   68  registered with the department for the collection of voluntary
   69  contributions and providing a taxpayer identification number to
   70  be used by the business for returns under this section. The
   71  department may issue this certificate electronically or by
   72  United States mail.
   73         (2) By the 20th day of each month that immediately follows
   74  a month in which voluntary contributions were collected, a
   75  participating business shall file a return with, and remit the
   76  contributions collected during the prior month to, the
   77  department. If the 20th day is a Saturday, Sunday, or legal
   78  holiday, the return and voluntary contributions are due on the
   79  next business day. A participating business may file a return
   80  that is initiated by electronic means and may remit voluntary
   81  contributions by electronic funds transfer. A return is not
   82  required for a period in which voluntary contributions were not
   83  collected. A participating business may correct an error in a
   84  prior remittance by adjusting the amount remitted on a future
   85  return.
   86         (3)(a)A participating business shall provide the following
   87  information on each return:
   88         1.The information required under subsection (1).
   89         2. The taxpayer identification number issued by the
   90  department.
   91         3.The amount of voluntary contributions collected and the
   92  amount of any adjustment to such contributions.
   93         4.The amount of voluntary contributions being remitted.
   94         (b) If the department receives a return from a business
   95  that has not registered as a participating business, the
   96  department shall deposit the voluntary contributions pursuant to
   97  subsection (4) and shall register the business as a
   98  participating business with the information included on the
   99  return.
  100         (4) Voluntary contributions become state funds at the
  101  moment of collection by a participating business and are not
  102  receipts of the participating business. The department shall
  103  deposit voluntary contributions remitted under this section into
  104  the Public Education Capital Outlay and Debt Service Trust Fund.
  105         (5) The department may adopt rules to establish forms and
  106  procedures for filing returns and remitting voluntary
  107  contributions, which may include the use of existing or new
  108  forms.
  109         (6) The provisions of chapter 212 regarding the authority
  110  to audit and make assessments and the maintenance of books and
  111  records apply to the collection and remittance of voluntary
  112  contributions by participating businesses under this section.
  113  The provisions of chapters 212 and 213 regarding interest and
  114  penalties, estimated tax liability, and a dealer’s credit for
  115  collecting taxes or fees do not apply to such collections and
  116  remittances, except as provided in paragraphs (a) and (b). The
  117  department may not conduct an audit of voluntary contributions
  118  or undertake enforcement proceedings under this subsection
  119  unless the participating business is otherwise undergoing an
  120  audit for another area of tax.
  121         (a) If the department engages in an audit of a
  122  participating business under this subsection and finds that
  123  voluntary contributions received by the participating business
  124  were not remitted to the department, the department shall
  125  provide written notification to the participating business of
  126  the deficiency. The participating business may remit the
  127  unremitted contributions to the department at any time up to 90
  128  days after the department provides written notification of the
  129  deficiency without incurring any penalty or interest on the
  130  unremitted contributions. If the unremitted contributions are
  131  not provided to the department for deposit within the 90-day
  132  period, the unremitted amount is subject to the penalty imposed
  133  under s. 212.12 and interest imposed under s. 213.235, beginning
  134  with the 91st day and continuing until the collected amounts are
  135  remitted. For purposes of this subsection, the administrative
  136  collection processing fee imposed under s. 213.24 does not
  137  apply.
  138         (b) For the purpose of compensating participating
  139  businesses for the maintenance of books and records, the filing
  140  of returns, and the proper accounting and remitting of
  141  contributions, participating businesses collecting voluntary
  142  contributions under this section may deduct 2.5 percent of the
  143  first $1,200 in voluntary contributions remitted on each return
  144  to the department, up to a maximum deduction of $30 per return.
  145         Section 2. Paragraph (a) of subsection (2) of section
  146  1013.65, Florida Statutes, is amended to read:
  147         1013.65 Educational and ancillary plant construction funds;
  148  Public Education Capital Outlay and Debt Service Trust Fund;
  149  allocation of funds.—
  150         (2)(a) The Public Education Capital Outlay and Debt Service
  151  Trust Fund shall be comprised of the following sources, which
  152  are hereby appropriated to the trust fund:
  153         1. Proceeds, premiums, and accrued interest from the sale
  154  of public education bonds and that portion of the revenues
  155  accruing from the gross receipts tax as provided by s. 9(a)(2),
  156  Art. XII of the State Constitution, as amended, interest on
  157  investments, and federal interest subsidies.
  158         2. General revenue funds appropriated to the fund for
  159  educational capital outlay purposes.
  160         3. All capital outlay funds previously appropriated and
  161  certified forward pursuant to s. 216.301.
  162         4.Deposits from voluntary contributions collected pursuant
  163  to s. 215.165.
  164         Section 3. (1) The executive director of the Department of
  165  Revenue is authorized, and all conditions are deemed to be met,
  166  to adopt emergency rules pursuant to s. 120.54(4), Florida
  167  Statutes, for the purpose of implementing this act.
  168         (2) Notwithstanding any other provision of law, emergency
  169  rules adopted pursuant to subsection (1) are effective for 6
  170  months after adoption and may be renewed during the pendency of
  171  procedures to adopt permanent rules addressing the subject of
  172  the emergency rules.
  173         (3) This section expires July 1, 2018.
  174         Section 4. For the 2015-2016 fiscal year, the sums of
  175  $59,421 in recurring funds and $136,065 in nonrecurring funds
  176  are appropriated from the General Revenue Fund to the Department
  177  of Revenue for the purpose of implementing the provisions of
  178  this act.
  179         Section 5. This act shall take effect January 1, 2016.