House Bill 0153

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    Florida House of Representatives - 2000                 HB 153

        By Representative Gottlieb






  1                      A bill to be entitled

  2         An act relating to tax on sales, use, and other

  3         transactions; creating s. 212.099, F.S.;

  4         providing for a credit against the tax remitted

  5         under ch. 212, F.S., for any food service

  6         business that makes contributions to

  7         scholarship funds; providing definitions;

  8         providing the amount of the credit; providing

  9         application requirements; providing duties of

10         the Department of Revenue; providing penalties

11         for fraudulent claims; providing for rules;

12         providing an effective date.

13

14  Be It Enacted by the Legislature of the State of Florida:

15

16         Section 1.  Section 212.099, Florida Statutes, is

17  created to read:

18         212.099  Food service businesses; credit for

19  contributions to scholarship funds.--

20         (1)  As used in this section:

21         (a)  "Food service business" means any restaurant,

22  lunch counter, cafeteria, or similar establishment licensed as

23  a public food service establishment under chapter 509 which

24  sells food products for consumption either on or off the

25  seller's premises.

26         (b)  "Scholarship fund" means a fund established by

27  either a governmental or private entity to provide

28  scholarships or grants to students from low-income or

29  moderate-income Florida resident families for study at any

30  public or private college, university, community college, or

31  vocational school established in this state.

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    Florida House of Representatives - 2000                 HB 153

    592-109B-00






  1         (2)  A food service business that makes a contribution

  2  to a scholarship fund shall be allowed a credit against the

  3  tax remitted under this chapter upon an affirmative showing by

  4  the business to the satisfaction of the department that the

  5  requirements of this section have been met.  The credit shall

  6  be computed as 25 percent of the amount of contributions to

  7  scholarship funds by the food service business.

  8         (3)  In order to claim this credit, a food service

  9  business shall file an application with the department under

10  oath.  The application shall include:

11         (a)  The name and address of the food service business.

12         (b)  The name of the scholarship fund and the name and

13  address of the person that administers the fund.

14         (c)  The amount of each contribution, supported by an

15  affidavit by the administrator of the scholarship fund.

16         (4)  A food service business may apply for a tax credit

17  under this section at any time it is entitled to such credit,

18  but no more than once in any 12-month period.

19         (5)  Within 10 working days after receipt of an

20  application, the department shall review the application to

21  determine if it contains all the information required pursuant

22  to this section and meets the requirements of this section.

23  Approval of the application shall be in writing, and a copy

24  shall be transmitted to the food service business.  If the

25  application is approved, the credit shall be applied to the

26  next tax return filed by the business.  If the credit is

27  greater than can be taken on a single tax return, excess

28  amounts may be taken as credits on any tax return submitted

29  within 12 months after the approval of the application by the

30  department.  If the application is insufficient to support the

31  credit authorized by this section, the department shall deny

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    Florida House of Representatives - 2000                 HB 153

    592-109B-00






  1  the credit and notify the business of that fact.  The business

  2  may reapply for a credit within 3 months after such

  3  notification.

  4         (6)  It is the responsibility of the food service

  5  business to affirmatively demonstrate to the satisfaction of

  6  the department that it meets the requirements of this section.

  7         (7)  The credit authorized by this section shall not be

  8  allowed for any month in which the tax due for such period or

  9  the tax return required pursuant to s. 212.11 for such period

10  is delinquent.

11         (8)  Any person who fraudulently claims this credit is

12  liable for repayment of the credit plus a mandatory penalty of

13  100 percent of the credit, and such person commits a

14  misdemeanor of the second degree, punishable as provided in s.

15  775.082 or s. 775.083.

16         (9)  The department shall adopt rules to administer

17  this section, including rules governing the manner and form of

18  applications for credit and rules to determine those food

19  service businesses and scholarship funds which are qualified

20  under this section.

21         Section 2.  This act shall take effect July 1, 2001.

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23            *****************************************

24                          HOUSE SUMMARY

25
      Provides for a credit against the sales tax remitted by
26    any food service business that makes contributions to
      scholarship funds, in the amount of 25 percent of such
27    contributions. Provides application requirements.
      Provides duties of the Department of Revenue. Provides
28    penalties for fraudulent claims.

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