Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. SB 1450
       
       
       
       
       
       
                                Ì437660*Î437660                         
       
                              LEGISLATIVE ACTION                        
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       The Committee on Commerce and Tourism (Steube) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 212.099, Florida Statutes, is created to
    6  read:
    7         212.099Sales tax refund for eligible job training
    8  organizations.—
    9         (1)As used in this section, the term:
   10         (a)“Eligible job training organization” means an
   11  organization that:
   12         1.Is an exempt organization under s. 501(c)(3) of the
   13  Internal Revenue Code of 1986, as amended;
   14         2.Provides job training and employment services to low
   15  income persons, as defined in s. 420.0004(11), individuals who
   16  have workplace disadvantages, or individuals with barriers to
   17  employment;
   18         3.Is accredited by the Commission on Accreditation of
   19  Rehabilitation Facilities; and
   20         4.Is certified by the Department of Economic Opportunity
   21  as meeting the requirements of this section.
   22         (b)“Growth in employment hours” means the annual growth in
   23  the number of hours worked by employees in the current year
   24  compared with the number of hours worked by employees in the
   25  previous year.
   26         (c)“Job training and employment services” means programs
   27  and services that are provided to improve job readiness, assist
   28  workers in gaining employment and adapting to the changing labor
   29  market, and achieve worker success through self-sufficiency.
   30         (2)An eligible job training organization is entitled to a
   31  refund of 10 percent of the sales tax remitted to the department
   32  during the prior state fiscal year on its sales of goods donated
   33  to the organization. The refund must be reserved exclusively for
   34  use in any of the following:
   35         (a)Growth in employment hours;
   36         (b)Job training and employment services to low-income
   37  persons, as defined in s. 420.0004(11), individuals who have
   38  workplace disadvantages, and individuals with barriers to
   39  employment; or
   40         (c)Job training and employment services for veterans.
   41         (3)The total amount of refunds issued under this section
   42  may not exceed $2 million in any state fiscal year granted on a
   43  first-come, first-served basis.
   44         (4)An eligible job training organization seeking a refund
   45  under this section must submit an initial application to the
   46  Department of Economic Opportunity by July 15, which sets forth
   47  that the organization meets the requirements under paragraph
   48  (1)(a) and that the refund will be used exclusively for the
   49  purposes listed in subsection (2). The organization may submit
   50  supporting information as prescribed by rule.
   51         (5)The Department of Economic Opportunity must verify the
   52  application and notify the organization of its determination
   53  within 15 days of receiving the application. If the Department
   54  of Economic Opportunity approves the application, it must send
   55  to the eligible job training organization a notice that
   56  indicates its certification to receive a refund of certain sales
   57  and use tax remitted under this chapter. Upon the Department of
   58  Economic Opportunity’s issuance of a certification, such
   59  certification remains in effect so long as the eligible job
   60  training organization is in compliance with the requirements of
   61  this section.
   62         (6)An eligible job training organization certified under
   63  this section must apply to the department between August 1 and
   64  August 31 of each year to receive a refund. The first
   65  application for a refund submitted to the department must be
   66  accompanied by a copy of the certification.
   67         (7)For purposes of this section, an eligible job training
   68  organization comprised of commonly owned and controlled entities
   69  is deemed to be a single organization.
   70         (8)By July 15 of each year, an eligible job training
   71  organization must provide a report to the Department of Economic
   72  Opportunity which describes the use of the amount refunded. The
   73  report must include all of the following:
   74         (a)The amount of the refund used to create growth in
   75  employment hours.
   76         (b)The total annual growth in employment hours.
   77         (c)The amount of the refund used for job training and
   78  employment services.
   79         (d)The number of individuals who participated in job
   80  training and employment services at the eligible job training
   81  organization for the fiscal year in which the requested funds
   82  were remitted to the department.
   83         (e)A statement declaring that the eligible job training
   84  organization continues to meet the requirements of this section.
   85         (9)Administration.—
   86         (a)The Department of Economic Opportunity may adopt rules
   87  to administer this section, including rules for the approval and
   88  disapproval of applications.
   89         (b)The decision of the Department of Economic Opportunity
   90  must be in writing or, if agreed to by the applicant, electronic
   91  mail. Upon approval, the Department of Economic Opportunity
   92  shall transmit a copy of the decision to the department.
   93         (c)If the Department of Economic Opportunity determines
   94  that an eligible job training organization no longer qualifies
   95  for the refund under this section, the Department of Economic
   96  Opportunity must notify the department immediately. The
   97  department may not issue a refund after receiving such
   98  notification.
   99         (d) Notwithstanding s. 95.091(3)(a)6.b., the department may
  100  audit any refund within 4 years after the date of which a refund
  101  is granted. The overpayment of a refund or a refund issued to an
  102  ineligible organization is subject to repayment and interest at
  103  the rate calculated pursuant to s. 213.235.
  104         Section 2. This act shall take effect July 1, 2018.
  105  
  106  ================= T I T L E  A M E N D M E N T ================
  107  And the title is amended as follows:
  108         Delete everything before the enacting clause
  109  and insert:
  110                        A bill to be entitled                      
  111         An act relating to a sales tax refund for eligible job
  112         training organizations; creating s. 212.099, F.S.;
  113         providing definitions; authorizing eligible
  114         organizations to receive a refund of a specified
  115         amount of certain sales taxes collected if such amount
  116         is used for certain purposes relating to job training
  117         and employment services; specifying the annual maximum
  118         allowable tax refund for such organizations; providing
  119         requirements for receiving the refund; authorizing the
  120         Department of Economic Opportunity to certify
  121         organizations; authorizing the Department of Revenue
  122         to audit, within a certain timeframe, any refund
  123         issued; providing the applicable interest rate on
  124         overpayments and payments to ineligible organizations;
  125         providing that an eligible organization comprised of
  126         commonly owned and controlled entities is a single
  127         organization; requiring eligible organizations to
  128         provide an annual report to the Department of Economic
  129         Opportunity; providing an effective date.