Florida Senate - 2018 COMMITTEE AMENDMENT
Bill No. SB 1450
Ì437660*Î437660
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
01/29/2018 .
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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:
7 212.099 Sales 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.