| 1 | The Committee on Commerce recommends the following: |
| 2 |
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| 3 | Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to qualified job training organizations; |
| 7 | amending s. 212.20, F.S.; providing for distribution of |
| 8 | certain sales tax proceeds to certain job training |
| 9 | organizations under certain circumstances; providing |
| 10 | limitations; creating s. 288.1170, F.S.; providing duties |
| 11 | and responsibilities of the Agency for Workforce |
| 12 | Innovation relating to providing funding to qualified job |
| 13 | training organizations; providing a definition; providing |
| 14 | for agency certification of an organization as a qualified |
| 15 | job training organization; providing for distribution of |
| 16 | certain funds to a certified organization; specifying uses |
| 17 | of distributed funds; authorizing the Department of |
| 18 | Revenue to audit such organizations for certain purposes; |
| 19 | providing for revocation of certification under certain |
| 20 | circumstances; providing an effective date. |
| 21 |
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| 22 | Be It Enacted by the Legislature of the State of Florida: |
| 23 |
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| 24 | Section 1. Paragraph (d) of subsection (6) of section |
| 25 | 212.20, Florida Statutes, as amended by section 92 of chapter |
| 26 | 2003-402, Laws of Florida, is amended to read: |
| 27 | 212.20 Funds collected, disposition; additional powers of |
| 28 | department; operational expense; refund of taxes adjudicated |
| 29 | unconstitutionally collected.-- |
| 30 | (6) Distribution of all proceeds under this chapter and s. |
| 31 | 202.18(1)(b) and (2)(b) shall be as follows: |
| 32 | (d) The proceeds of all other taxes and fees imposed |
| 33 | pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) |
| 34 | and (2)(b) shall be distributed as follows: |
| 35 | 1. In any fiscal year, the greater of $500 million, minus |
| 36 | an amount equal to 4.6 percent of the proceeds of the taxes |
| 37 | collected pursuant to chapter 201, or 5 percent of all other |
| 38 | taxes and fees imposed pursuant to this chapter or remitted |
| 39 | pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in |
| 40 | monthly installments into the General Revenue Fund. |
| 41 | 2. Two-tenths of one percent shall be transferred to the |
| 42 | Ecosystem Management and Restoration Trust Fund to be used for |
| 43 | water quality improvement and water restoration projects. |
| 44 | 3. After the distribution under subparagraphs 1. and 2., |
| 45 | 8.814 percent of the amount remitted by a sales tax dealer |
| 46 | located within a participating county pursuant to s. 218.61 |
| 47 | shall be transferred into the Local Government Half-cent Sales |
| 48 | Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to |
| 49 | be transferred pursuant to this subparagraph to the Local |
| 50 | Government Half-cent Sales Tax Clearing Trust Fund shall be |
| 51 | reduced by 0.1 percent, and the department shall distribute this |
| 52 | amount to the Public Employees Relations Commission Trust Fund |
| 53 | less $5,000 each month, which shall be added to the amount |
| 54 | calculated in subparagraph 4. and distributed accordingly. |
| 55 | 4. After the distribution under subparagraphs 1., 2., and |
| 56 | 3., 0.095 percent shall be transferred to the Local Government |
| 57 | Half-cent Sales Tax Clearing Trust Fund and distributed pursuant |
| 58 | to s. 218.65. |
| 59 | 5. After the distributions under subparagraphs 1., 2., 3., |
| 60 | and 4., 2.0440 percent of the available proceeds pursuant to |
| 61 | this paragraph shall be transferred monthly to the Revenue |
| 62 | Sharing Trust Fund for Counties pursuant to s. 218.215. |
| 63 | 6. After the distributions under subparagraphs 1., 2., 3., |
| 64 | and 4., 1.3409 percent of the available proceeds pursuant to |
| 65 | this paragraph shall be transferred monthly to the Revenue |
| 66 | Sharing Trust Fund for Municipalities pursuant to s. 218.215. If |
| 67 | the total revenue to be distributed pursuant to this |
| 68 | subparagraph is at least as great as the amount due from the |
| 69 | Revenue Sharing Trust Fund for Municipalities and the Municipal |
| 70 | Financial Assistance Trust Fund in state fiscal year 1999-2000, |
| 71 | no municipality shall receive less than the amount due from the |
| 72 | Revenue Sharing Trust Fund for Municipalities and the Municipal |
| 73 | Financial Assistance Trust Fund in state fiscal year 1999-2000. |
| 74 | If the total proceeds to be distributed are less than the amount |
| 75 | received in combination from the Revenue Sharing Trust Fund for |
| 76 | Municipalities and the Municipal Financial Assistance Trust Fund |
| 77 | in state fiscal year 1999-2000, each municipality shall receive |
| 78 | an amount proportionate to the amount it was due in state fiscal |
| 79 | year 1999-2000. |
| 80 | 7. Of the remaining proceeds: |
| 81 | a. In each fiscal year, the sum of $29,915,500 shall be |
| 82 | divided into as many equal parts as there are counties in the |
| 83 | state, and one part shall be distributed to each county. The |
| 84 | distribution among the several counties shall begin each fiscal |
| 85 | year on or before January 5th and shall continue monthly for a |
| 86 | total of 4 months. If a local or special law required that any |
| 87 | moneys accruing to a county in fiscal year 1999-2000 under the |
| 88 | then-existing provisions of s. 550.135 be paid directly to the |
| 89 | district school board, special district, or a municipal |
| 90 | government, such payment shall continue until such time that the |
| 91 | local or special law is amended or repealed. The state covenants |
| 92 | with holders of bonds or other instruments of indebtedness |
| 93 | issued by local governments, special districts, or district |
| 94 | school boards prior to July 1, 2000, that it is not the intent |
| 95 | of this subparagraph to adversely affect the rights of those |
| 96 | holders or relieve local governments, special districts, or |
| 97 | district school boards of the duty to meet their obligations as |
| 98 | a result of previous pledges or assignments or trusts entered |
| 99 | into which obligated funds received from the distribution to |
| 100 | county governments under then-existing s. 550.135. This |
| 101 | distribution specifically is in lieu of funds distributed under |
| 102 | s. 550.135 prior to July 1, 2000. |
| 103 | b. The department shall distribute $166,667 monthly |
| 104 | pursuant to s. 288.1162 to each applicant that has been |
| 105 | certified as a "facility for a new professional sports |
| 106 | franchise" or a "facility for a retained professional sports |
| 107 | franchise" pursuant to s. 288.1162. Up to $41,667 shall be |
| 108 | distributed monthly by the department to each applicant that has |
| 109 | been certified as a "facility for a retained spring training |
| 110 | franchise" pursuant to s. 288.1162; however, not more than |
| 111 | $208,335 may be distributed monthly in the aggregate to all |
| 112 | certified facilities for a retained spring training franchise. |
| 113 | Distributions shall begin 60 days following such certification |
| 114 | and shall continue for not more than 30 years. Nothing contained |
| 115 | in this paragraph shall be construed to allow an applicant |
| 116 | certified pursuant to s. 288.1162 to receive more in |
| 117 | distributions than actually expended by the applicant for the |
| 118 | public purposes provided for in s. 288.1162(6). However, a |
| 119 | certified applicant is entitled to receive distributions up to |
| 120 | the maximum amount allowable and undistributed under this |
| 121 | section for additional renovations and improvements to the |
| 122 | facility for the franchise without additional certification. |
| 123 | c. Beginning 30 days after notice by the Office of |
| 124 | Tourism, Trade, and Economic Development to the Department of |
| 125 | Revenue that an applicant has been certified as the professional |
| 126 | golf hall of fame pursuant to s. 288.1168 and is open to the |
| 127 | public, $166,667 shall be distributed monthly, for up to 300 |
| 128 | months, to the applicant. |
| 129 | d. Beginning 30 days after notice by the Office of |
| 130 | Tourism, Trade, and Economic Development to the Department of |
| 131 | Revenue that the applicant has been certified as the |
| 132 | International Game Fish Association World Center facility |
| 133 | pursuant to s. 288.1169, and the facility is open to the public, |
| 134 | $83,333 shall be distributed monthly, for up to 168 months, to |
| 135 | the applicant. This distribution is subject to reduction |
| 136 | pursuant to s. 288.1169. A lump sum payment of $999,996 shall be |
| 137 | made, after certification and before July 1, 2000. |
| 138 | e. The department shall distribute monthly to qualified |
| 139 | job training organizations certified as provided in s. 288.1170 |
| 140 | an amount equal to the proceeds, as defined in paragraph (5)(a), |
| 141 | received and collected in the previous month by the department |
| 142 | under the provisions of this chapter which are generated by a |
| 143 | qualified job training organization and remitted on its sales |
| 144 | and use tax returns. The total distribution to all certified job |
| 145 | training organizations shall not exceed $3 million annually. |
| 146 | Distributions shall begin 60 days following notification of |
| 147 | certification by the Agency for Workforce Innovation pursuant to |
| 148 | s. 288.1170 and shall continue for not more than 10 years. |
| 149 | Distributions shall be used solely to encourage and provide |
| 150 | economic development through capital construction, improvements, |
| 151 | or equipment that will result in expanded employment |
| 152 | opportunities in this state. |
| 153 | 8. All other proceeds shall remain with the General |
| 154 | Revenue Fund. |
| 155 | Section 2. Section 288.1170, Florida Statutes, is created |
| 156 | to read: |
| 157 | 288.1170 Qualified job training organizations; |
| 158 | certification; duties.-- |
| 159 | (1) The Agency for Workforce Innovation shall serve as the |
| 160 | state agency for screening applicants for state funding pursuant |
| 161 | to s. 212.20(6)(d)7.e. |
| 162 | (2) The Agency for Workforce Innovation shall adopt rules |
| 163 | pursuant to ss. 120.536(1) and 120.54 for the receipt and |
| 164 | processing of applications for funding pursuant to s. |
| 165 | 212.20(6)(d)7.e. |
| 166 | (3) For purposes of this section, "qualified job training |
| 167 | organization" means an organization which: |
| 168 | (a) Has at least five physical locations in this state and |
| 169 | is registered on or before January 1, 2004, as a corporation not |
| 170 | for profit pursuant to chapter 617. |
| 171 | (b) Is exempt from income taxation under s. 501(c)3 of the |
| 172 | Internal Revenue Code of 1986, as amended. |
| 173 | (c) Specializes in the retail sale of donated items. |
| 174 | (d) Provides job training and employment services to |
| 175 | individuals with workplace disadvantages and disabilities. |
| 176 | (e) Uses a majority of its revenues for job training and |
| 177 | placement programs and providing other critical community |
| 178 | services. |
| 179 | (4)(a) To be eligible for funding pursuant to s. |
| 180 | 212.20(6)(d)7.e., an organization must be certified by the |
| 181 | Agency for Workforce Innovation as meeting the criteria |
| 182 | specified in subsection (3). |
| 183 | (b) Within 10 working days after the Agency for Workforce |
| 184 | Innovation certifies a job training organization, the agency |
| 185 | shall forward a copy of the certification to the Department of |
| 186 | Revenue. |
| 187 | (c) Sixty days after an applicant has been certified by |
| 188 | the agency, the Department of Revenue shall begin distributing |
| 189 | proceeds to the organization pursuant to s. 212.20(6)(d)7.e. |
| 190 | (5) After a qualified job training organization is |
| 191 | certified, the organization shall use proceeds provided pursuant |
| 192 | to s. 212.20(6)(d)7.e. solely to encourage and provide economic |
| 193 | development through capital construction, improvements, or |
| 194 | equipment that will result in expanded employment opportunities |
| 195 | in this state. |
| 196 | (6) The Department of Revenue may audit a qualified job |
| 197 | training organization as provided in s. 213.34 to verify that |
| 198 | the distributions to the organization pursuant to this section |
| 199 | have been expended by the organization as required by this |
| 200 | section. Such audit information is subject to the |
| 201 | confidentiality requirements of chapter 213. If the Department |
| 202 | of Revenue determines that the distributions have not been |
| 203 | expended as required by this section, the department may pursue |
| 204 | recovery of such proceeds pursuant to the laws and rules |
| 205 | governing the assessment of taxes. |
| 206 | (7)(a) Failure to use the proceeds as provided in this |
| 207 | section shall be grounds for revoking certification. |
| 208 | (b) The Department of Revenue shall notify the Agency for |
| 209 | Workforce Innovation when the findings of an audit show that the |
| 210 | distributed proceeds to a certified job training organization do |
| 211 | not comply with this section. |
| 212 | Section 3. This act shall take effect October 1, 2004. |