Florida Senate - 2014                                    SB 1250
       By Senator Hays
       11-01129-14                                           20141250__
    1                        A bill to be entitled                      
    2         An act relating to voluntary contributions to public
    3         school facilities; creating s. 215.165, F.S.;
    4         authorizing the Department of Revenue to accept
    5         voluntary contributions from participating businesses;
    6         authorizing a participating business to solicit
    7         contributions from its customers; directing the
    8         department to adopt forms and procedures by rule;
    9         directing the department to deposit such contributions
   10         into the Public Education Capital Outlay and Debt
   11         Service Trust Fund; providing that such contributions
   12         are not subject to audit by the department;
   13         authorizing the executive director of the department
   14         to adopt emergency rules and providing an expiration
   15         date for such rules; providing an effective date.
   17  Be It Enacted by the Legislature of the State of Florida:
   19         Section 1. Section 215.165, Florida Statutes, is created to
   20  read:
   21         215.165 Voluntary contributions to public school
   22  facilities.—The Department of Revenue may accept voluntary
   23  contributions from participating businesses made on the
   24  condition that such contributions be used to fund the
   25  construction and maintenance of state public school facilities.
   26         (1) A participating business may solicit and accept
   27  voluntary contributions from its customers for this purpose. The
   28  business may solicit voluntary contributions through any means,
   29  such as at the point of sale or on monthly bills. The
   30  participating businesses must register with the Department of
   31  Revenue before soliciting or accepting voluntary contributions.
   32         (2) A participating business shall remit voluntary
   33  contributions made under this section to the Department of
   34  Revenue. The department shall adopt by rule forms and procedures
   35  for receipt of such contributions. The forms and procedures may
   36  include using existing tax returns for remitting the
   37  contributions.
   38         (3) The Department of Revenue shall deposit amounts
   39  received under this section into the Public Education Capital
   40  Outlay and Debt Service Trust Fund.
   41         (4)Amounts collected and remitted under this program are
   42  not subject to audit by the Department of Revenue.
   43         Section 2. Emergency rules.—
   44         (1) The executive director of the Department of Revenue is
   45  authorized, and all conditions are deemed to be met, to adopt
   46  emergency rules pursuant to ss. 120.536(1) and 120.54(4),
   47  Florida Statutes, for the purpose of implementing this act.
   48         (2) Notwithstanding any other provision of law, the
   49  emergency rules adopted pursuant to subsection (1) remain in
   50  effect for 6 months after adoption and may be renewed during the
   51  pendency of procedures to adopt permanent rules addressing the
   52  subject of the emergency rules.
   53         (3) This section expires July 1, 2017.
   54         Section 3. This act shall take effect July 1, 2014.