Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1450
       
       
       
       
       
       
                                Ì9067626Î906762                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/14/2018           .                                
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       Appropriations Subcommittee on Transportation, Tourism, and
       Economic Development (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; and
   18         3.Is accredited by the Commission on Accreditation of
   19  Rehabilitation Facilities.
   20         (b)“Growth in employment hours” means the growth in the
   21  number of hours worked by employees at the eligible job training
   22  organization in the most recently completed state fiscal year
   23  compared with the number of hours worked by employees at the
   24  eligible job training organization in the state fiscal year
   25  immediately prior to the most recently completed state fiscal
   26  year.
   27         (c)“Job training and employment services” means programs
   28  and services that are provided to improve job readiness, assist
   29  workers in gaining employment and adapting to the changing labor
   30  market, and achieve worker success through self-sufficiency.
   31         (2)An eligible job training organization is entitled to a
   32  refund of 10 percent of the sales tax remitted to the department
   33  during the most recently completed state fiscal year on its
   34  sales of goods donated to the organization. The organization
   35  must reserve the refund exclusively for use in any of the
   36  following:
   37         (a)Growth in employment hours;
   38         (b)Job training and employment services to low-income
   39  persons, as defined in s. 420.0004(11), individuals who have
   40  workplace disadvantages, and individuals with barriers to
   41  employment; or
   42         (c)Job training and employment services for veterans.
   43         (3)The total amount of refunds that the department may
   44  issue under this section may not exceed $2 million in any state
   45  fiscal year. Refunds must be granted on a first-come, first
   46  served basis.
   47         (4)An eligible job training organization seeking a refund
   48  under this section must first submit an application to the
   49  Department of Economic Opportunity by July 15, which sets forth
   50  that the organization meets the requirements under paragraph
   51  (1)(a) and that the refund will be used exclusively for the
   52  purposes listed in subsection (2). The organization must submit
   53  supporting information as prescribed by the Department of
   54  Economic Opportunity by rule.
   55         (5)(a)The Department of Economic Opportunity must verify
   56  the application and notify the organization of its determination
   57  within 15 days of receiving a complete application. The decision
   58  of the Department of Economic Opportunity must be in writing or,
   59  if agreed to by the applicant, electronic mail.
   60         (b) If the Department of Economic Opportunity makes a
   61  determination to approve the application, then the notice sent
   62  to the eligible job training organization must include a
   63  certification that the organization is eligible to receive a
   64  refund of certain sales and use tax remitted under this chapter.
   65  The Department of Economic Opportunity shall transmit a copy of
   66  the notice and certification, if applicable, to the department.
   67         (c) Upon the Department of Economic Opportunity’s issuance
   68  of a certification, such certification remains in effect so long
   69  as the eligible job training organization is in compliance with
   70  the requirements of this section.
   71         (6)An eligible job training organization certified under
   72  this section must apply to the department between August 1 and
   73  August 31 of each year to receive a refund. The first time that
   74  an organization submits an application for a refund to the
   75  department the application must be accompanied by a copy of the
   76  certification. Subsequent applications by an organization do not
   77  need to include the certification. The organization must submit
   78  any information required by the department as part of the
   79  application for the refund.
   80         (7)For purposes of this section, an eligible job training
   81  organization comprised of commonly owned and controlled entities
   82  is deemed to be a single organization.
   83         (8)By August 1 following each state fiscal year in which
   84  an eligible job training organization received a refund pursuant
   85  to subsection (2), the organization must provide a report to the
   86  Department of Economic Opportunity about the use of such funds
   87  as required in subsection (2). The report must include at least
   88  all of the following:
   89         (a)The amount of the refund used to create growth in
   90  employment hours.
   91         (b)The total growth in employment hours.
   92         (c)The amount of the refund used for job training and
   93  employment services.
   94         (d)The number of individuals who participated in job
   95  training and employment services at the eligible job training
   96  organization.
   97         (e)A statement declaring that the eligible job training
   98  organization continues to meet the requirements of this section.
   99         (9)Administration.—
  100         (a)The Department of Economic Opportunity may adopt rules
  101  to administer this section, including rules for the approval and
  102  disapproval of applications.
  103         (b)If the Department of Economic Opportunity determines
  104  that an eligible job training organization no longer qualifies
  105  for the refund under this section, the Department of Economic
  106  Opportunity must notify the department immediately. The
  107  department may not issue a refund after receiving such
  108  notification.
  109         (c) Notwithstanding s. 95.091(3)(a)6.b., the department may
  110  audit any refund within 4 years after the date of which a refund
  111  is granted. The overpayment of a refund or a refund issued to an
  112  ineligible organization is subject to repayment and interest at
  113  the rate calculated pursuant to s. 213.235.
  114         Section 2. This act shall take effect July 1, 2018.
  115  
  116  ================= T I T L E  A M E N D M E N T ================
  117  And the title is amended as follows:
  118         Delete everything before the enacting clause
  119  and insert:
  120                        A bill to be entitled                      
  121         An act relating to a sales tax refund for eligible job
  122         training organizations; creating s. 212.099, F.S.;
  123         providing definitions; authorizing eligible
  124         organizations to receive a refund of a specified
  125         amount of certain sales taxes collected if such amount
  126         is used for certain purposes; specifying the annual
  127         maximum allowable tax refund for such organizations;
  128         providing requirements for receiving the refund;
  129         authorizing the Department of Economic Opportunity to
  130         certify organizations; authorizing the Department of
  131         Revenue to audit, within a certain timeframe, any
  132         refund issued; providing the applicable interest rate
  133         on overpayments and payments to ineligible
  134         organizations; providing that an eligible organization
  135         comprised of commonly owned and controlled entities is
  136         a single organization; requiring eligible
  137         organizations to provide a report to the Department of
  138         Economic Opportunity; providing an effective date.