The Florida Senate

288.039  Employing and Training our Youths (ENTRY).--

(1)  DEFINITIONS.--As used in this section:

(a)  "Director" means the executive director of the Office of Tourism, Trade, and Economic Development.

(b)  "Eligible business" means any sole proprietorship, firm, partnership, corporation, bank, savings association, estate, trust, business trust, receiver, syndicate, or other group or combination, or successor business.

(c)  "Eligible youth employee" means a student between the ages of 15 and 18 currently enrolled at a Florida public school, who has not been previously employed within the preceding 12 months by the eligible business, or a successor eligible business, claiming the credit allowed in this section. The youth employee shall be deemed to be employed if the youth performs duties in connection with the operations of the business on a regular basis, provided the youth is performing such duties on an average of at least 12 hours per week each month throughout the year and is being paid for such duties at a rate no less than the minimum wage established pursuant to federal law.

(d)  "Fiscal year" means the fiscal year of the state.

(e)  "Office" means the Office of Tourism, Trade, and Economic Development.

(f)  "Public school" shall have the same meaning as in s. 1000.04(1).

(2)  TAX REFUND; ELIGIBLE AMOUNTS.--

(a)  Contingent upon an annual appropriation by the Legislature, the director may approve an eligible business to receive tax refund payments of up to $1,600 per eligible youth employee. An eligible business may not receive tax refund payments for more than five eligible youth employees in any single fiscal year.

(b)  After entering into an employment/tax refund agreement under subsection (3), an eligible business may receive refunds for the following taxes or fees due and paid by that business:

1.  Taxes on sales, use, and other transactions under chapter 212.

2.  Corporate income taxes under chapter 220.

3.  Intangible personal property taxes under chapter 199.

4.  Emergency excise taxes under chapter 221.

5.  Excise taxes on documents under chapter 201.

6.  Ad valorem taxes paid, as defined in s. 220.03(1).

7.  Insurance premium taxes under s. 624.509

8.  Occupational license fees under chapter 205.

However, an eligible business may not receive a refund under this section for any amount of credit, refund, or exemption granted to that business for any of such taxes or fees. If a refund for such taxes or fees is provided by the office, which taxes or fees are subsequently adjusted by the application of any credit, refund, or exemption granted to the eligible business other than as provided in this section, the business shall reimburse the office for the amount of that credit, refund, or exemption. An eligible business shall notify and tender payment to the office within 20 days after receiving any credit, refund, or exemption other than the one provided in this section.

(c)  An eligible business that fraudulently claims a refund under this section:

1.  Is liable for repayment of the amount of refund to the office, plus a mandatory penalty in the amount of 200 percent of the tax refund which shall be deposited in the General Revenue Fund.

2.  Is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084

(3)  ADMINISTRATION.--

(a)  To apply for tax refunds pursuant to this section, an eligible business must file an employment/tax refund application, developed by the office, at the public school the eligible youth employee attends.

(b)  The public school shall forward the application to the office within 5 calendar days after receipt of a complete application. Within 10 calendar days after receipt of the application, the office shall enter a final order that either approves or disapproves the application. The decisions must be in writing and must provide the justifications for approval or disapproval.

(c)  An eligible business that has been approved by the office to receive tax refunds may apply to the office for a refund at the end of each calendar quarter the eligible youth employee is employed by the business. An eligible business may not receive refund payments of more than 25 percent of the total tax refunds due such business under this section each calendar quarter. Termination of employment of an eligible youth employee shall result in loss of eligibility for tax refunds for such employee under this section.

(d)  The claim for refund by an eligible business must include a copy of all receipts pertaining to the payment of taxes for which the refund is sought.

(e)  Nothing in this section shall create a presumption that an eligible business will receive any tax refund under this section.

(f)  The office is authorized to develop rules and forms, pursuant to chapter 120, to implement the provisions of this section. The office is authorized to verify information provided in any claim submitted for tax credits under this section with regard to employment and wage levels or the payment of the taxes to the appropriate agency or authority, including the Department of Revenue, the ¹Department of Labor and Employment Security, or any local government or authority.

(4)  REPEAL.--The provisions of this section shall expire and be void on June 30, 2007.

History.--s. 58, ch. 97-278; s. 61, ch. 99-13; s. 946, ch. 2002-387.

¹Note.--Section 69, ch. 2002-194, repealed s. 20.171, which created the Department of Labor and Employment Security.