HB 0993

1
A bill to be entitled
2An act relating to qualified job training organizations;
3amending s. 212.20, F.S.; providing for distribution of
4certain sales tax proceeds to certain job training
5organizations under certain circumstances; providing
6limitations; creating s. 288.1170, F.S.; providing duties
7and responsibilities of the Department of Revenue relating
8to providing funding to qualified job training
9organizations; providing a definition; providing for
10department certification of an organization as a qualified
11job training organization; providing for distribution of
12certain funds to a certified organization; specifying uses
13of distributed funds; authorizing the department to audit
14such organizations for certain purposes; providing for
15revocation of certification under certain circumstances;
16providing an effective date.
17
18Be It Enacted by the Legislature of the State of Florida:
19
20     Section 1.  Paragraph (d) of subsection (6) of section
21212.20, Florida Statutes, as amended by section 92 of chapter
222003-402, Laws of Florida, is amended to read:
23     212.20  Funds collected, disposition; additional powers of
24department; operational expense; refund of taxes adjudicated
25unconstitutionally collected.--
26     (6)  Distribution of all proceeds under this chapter and s.
27202.18(1)(b) and (2)(b) shall be as follows:
28     (d)  The proceeds of all other taxes and fees imposed
29pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
30and (2)(b) shall be distributed as follows:
31     1.  In any fiscal year, the greater of $500 million, minus
32an amount equal to 4.6 percent of the proceeds of the taxes
33collected pursuant to chapter 201, or 5 percent of all other
34taxes and fees imposed pursuant to this chapter or remitted
35pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
36monthly installments into the General Revenue Fund.
37     2.  Two-tenths of one percent shall be transferred to the
38Ecosystem Management and Restoration Trust Fund to be used for
39water quality improvement and water restoration projects.
40     3.  After the distribution under subparagraphs 1. and 2.,
418.814 percent of the amount remitted by a sales tax dealer
42located within a participating county pursuant to s. 218.61
43shall be transferred into the Local Government Half-cent Sales
44Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
45be transferred pursuant to this subparagraph to the Local
46Government Half-cent Sales Tax Clearing Trust Fund shall be
47reduced by 0.1 percent, and the department shall distribute this
48amount to the Public Employees Relations Commission Trust Fund
49less $5,000 each month, which shall be added to the amount
50calculated in subparagraph 4. and distributed accordingly.
51     4.  After the distribution under subparagraphs 1., 2., and
523., 0.095 percent shall be transferred to the Local Government
53Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
54to s. 218.65.
55     5.  After the distributions under subparagraphs 1., 2., 3.,
56and 4., 2.0440 percent of the available proceeds pursuant to
57this paragraph shall be transferred monthly to the Revenue
58Sharing Trust Fund for Counties pursuant to s. 218.215.
59     6.  After the distributions under subparagraphs 1., 2., 3.,
60and 4., 1.3409 percent of the available proceeds pursuant to
61this paragraph shall be transferred monthly to the Revenue
62Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
63the total revenue to be distributed pursuant to this
64subparagraph is at least as great as the amount due from the
65Revenue Sharing Trust Fund for Municipalities and the Municipal
66Financial Assistance Trust Fund in state fiscal year 1999-2000,
67no municipality shall receive less than the amount due from the
68Revenue Sharing Trust Fund for Municipalities and the Municipal
69Financial Assistance Trust Fund in state fiscal year 1999-2000.
70If the total proceeds to be distributed are less than the amount
71received in combination from the Revenue Sharing Trust Fund for
72Municipalities and the Municipal Financial Assistance Trust Fund
73in state fiscal year 1999-2000, each municipality shall receive
74an amount proportionate to the amount it was due in state fiscal
75year 1999-2000.
76     7.  Of the remaining proceeds:
77     a.  In each fiscal year, the sum of $29,915,500 shall be
78divided into as many equal parts as there are counties in the
79state, and one part shall be distributed to each county. The
80distribution among the several counties shall begin each fiscal
81year on or before January 5th and shall continue monthly for a
82total of 4 months. If a local or special law required that any
83moneys accruing to a county in fiscal year 1999-2000 under the
84then-existing provisions of s. 550.135 be paid directly to the
85district school board, special district, or a municipal
86government, such payment shall continue until such time that the
87local or special law is amended or repealed. The state covenants
88with holders of bonds or other instruments of indebtedness
89issued by local governments, special districts, or district
90school boards prior to July 1, 2000, that it is not the intent
91of this subparagraph to adversely affect the rights of those
92holders or relieve local governments, special districts, or
93district school boards of the duty to meet their obligations as
94a result of previous pledges or assignments or trusts entered
95into which obligated funds received from the distribution to
96county governments under then-existing s. 550.135. This
97distribution specifically is in lieu of funds distributed under
98s. 550.135 prior to July 1, 2000.
99     b.  The department shall distribute $166,667 monthly
100pursuant to s. 288.1162 to each applicant that has been
101certified as a ?facility for a new professional sports
102franchise? or a ?facility for a retained professional sports
103franchise? pursuant to s. 288.1162. Up to $41,667 shall be
104distributed monthly by the department to each applicant that has
105been certified as a ?facility for a retained spring training
106franchise? pursuant to s. 288.1162; however, not more than
107$208,335 may be distributed monthly in the aggregate to all
108certified facilities for a retained spring training franchise.
109Distributions shall begin 60 days following such certification
110and shall continue for not more than 30 years. Nothing contained
111in this paragraph shall be construed to allow an applicant
112certified pursuant to s. 288.1162 to receive more in
113distributions than actually expended by the applicant for the
114public purposes provided for in s. 288.1162(6). However, a
115certified applicant is entitled to receive distributions up to
116the maximum amount allowable and undistributed under this
117section for additional renovations and improvements to the
118facility for the franchise without additional certification.
119     c.  Beginning 30 days after notice by the Office of
120Tourism, Trade, and Economic Development to the Department of
121Revenue that an applicant has been certified as the professional
122golf hall of fame pursuant to s. 288.1168 and is open to the
123public, $166,667 shall be distributed monthly, for up to 300
124months, to the applicant.
125     d.  Beginning 30 days after notice by the Office of
126Tourism, Trade, and Economic Development to the Department of
127Revenue that the applicant has been certified as the
128International Game Fish Association World Center facility
129pursuant to s. 288.1169, and the facility is open to the public,
130$83,333 shall be distributed monthly, for up to 168 months, to
131the applicant. This distribution is subject to reduction
132pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
133made, after certification and before July 1, 2000.
134     e.  The department shall distribute monthly to qualified
135job training organizations certified as provided in s. 288.1170
136an amount equal to the proceeds, as defined in paragraph (5)(a),
137received and collected in the previous month by the department
138under the provisions of this chapter which are generated by a
139qualified job training organization and remitted on its sales
140and use tax returns. The total distribution shall not exceed $3
141million annually. Distributions shall begin 60 days following
142notification of certification by the Department of Revenue
143pursuant to s. 288.1170 and shall continue for not more than 10
144years. Distributions shall be used solely to encourage and
145provide economic development through capital construction,
146improvements, or equipment that will result in expanded
147employment opportunities.
148     8.  All other proceeds shall remain with the General
149Revenue Fund.
150     Section 2.  Section 288.1170, Florida Statutes, is created
151to read:
152     288.1170  Qualified job training organizations;
153certification; duties.--
154     (1)  The Department of Revenue shall serve as the state
155agency for screening applicants for state funding pursuant to s.
156212.20(6)(d)7.e.
157     (2)  The Department of Revenue shall adopt rules pursuant
158to ss. 120.536(1) and 120.54 for the receipt and processing of
159applications for funding pursuant to s. 212.20(6)(d)7.e.
160     (3)  For purposes of this section, ?qualified job training
161organization? means an organization which:
162     (a)  Is located in this state.
163     (b)  Is exempt from income taxation under s. 501(c)3 of the
164Internal Revenue Code of 1986, as amended.
165     (c)  Specializes in the retail sale of donated items.
166     (d)  Provides job training and employment services to
167individuals with workplace disadvantages and disabilities.
168     (e)  Uses a majority of its revenues for job training and
169placement programs and providing other critical community
170services.
171     (4)  To be eligible for funding pursuant to s.
172212.20(6)(d)7.e., an organization must be certified by the
173Department of Revenue as meeting the criteria specified in
174subsection (3). Sixty days after certifying an applicant, the
175Department of Revenue shall begin distributing proceeds to the
176organization pursuant to s. 212.20(6)(d)7.e.
177     (5)  After a qualified job training organization is
178certified, the organization shall use proceeds provided pursuant
179to s. 212.20(6)(d)7.e. solely to encourage and provide economic
180development through capital construction, improvements, or
181equipment that will result in expanded employment opportunities.
182     (6)  The Department of Revenue may audit a qualified job
183training organization as provided in s. 213.34 to verify that
184the distributions to the organization pursuant to this section
185have been expended by the organization as required by this
186section. Such audit information is subject to the
187confidentiality requirements of chapter 213. If the Department
188of Revenue determines that the distributions have not been
189expended as required by this section, the department may pursue
190recovery of such proceeds pursuant to the laws and rules
191governing the assessment of taxes.
192     (7)  Failure to use the proceeds as provided in this
193section shall be grounds for revoking certification.
194     Section 3.  This act shall take effect October 1, 2004.


CODING: Words stricken are deletions; words underlined are additions.